| 公司实际税收负担的财务因素——基于房地产上市公司的经验研究 |
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| 引用本文： | 林丽花.公司实际税收负担的财务因素——基于房地产上市公司的经验研究[J].贵州大学学报(社会科学版),2011,29(1):99-101. |
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| 作者姓名： | 林丽花 |
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| 作者单位： | 福州大学管理学院,福建福州,350108 |
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| 摘 要： | 房地产是高税负行业。1994年到2009年以来平均实际税负高达31．59％。考察跨度16年，样本容量109家上市房地产公司的财务数据，发现净资产收益率、总资产、财务杠杆三个因素和公司实际税负的显著正相关关系以及固定资产占比的抵税效应。
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| 关 键 词： | 实际税负 房地产 抵税效应 |
The Financial Factor of the Effective Tax Burden:An empirical study of real estate public company |
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| LIN Li-hua.The Financial Factor of the Effective Tax Burden:An empirical study of real estate public company[J].Journal of Guizhou University(Social Science),2011,29(1):99-101. |
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| Authors: | LIN Li-hua |
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| Institution: | LIN Li-hua(School of Management,Fuzhou University,Fuzhou,Fujian,350108,China) |
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| Abstract: | Real estate is a high tax burden industry.From 1994 to 2009,the average annual tax burden reaches 31.59%.With the financial statistics from 109 real estate companies and for 16 years,the present study finds that the total assets,the rate of return of net capital and the rate of financial leverage have a positive influence on the effective tax burden of real estate companies,while the rate of fixed capital decreases the ETR significantly. |
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| Keywords: | tax burden real state tax shields |
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