| 对吉林省上市公司税收负担影响因素的实证分析 |
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| 引用本文： | 朴姬善. 对吉林省上市公司税收负担影响因素的实证分析[J]. 延边大学东疆学刊, 2005, 22(4): 110-110,F0003 |
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| 作者姓名： | 朴姬善 |
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| 作者单位： | 延边大学,经济管理学院,吉林,延吉,133002 |
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| 基金项目： | 吉林省教育厅高校人文社会科学基金 |
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| 摘 要： | 以上海.深圳证券交易所上市的吉林省上市公司为样本,运用回归分析及SPSS统计软件对吉林省上市公司税收负担影响因素进行了实证分析。结果表明,总资产、负债比率及资本密集程度三要素中只有总资产影响税收负担。这可以为企业的税收筹划及政府合理制定企业所得税率提供可靠的证据。
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| 关 键 词： | 吉林省上市公司 税收负担 影响因素 |
| 文章编号： | 1002-2007(2005)04-0110-4 |
| 修稿时间： | 2005-07-26 |
Listed Companies in Jilin Province:Some Factors Influencing Their Tax Burden |
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| Piao Jishan. Listed Companies in Jilin Province:Some Factors Influencing Their Tax Burden[J]. Dongjiang Journal, 2005, 22(4): 110-110,F0003 |
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| Authors: | Piao Jishan |
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| Abstract: | Taking the Jilin Provincial companies listed in Shanghai and Shenzhen securities exchanges as examples,the article makes an actual analysis of some factors which influence these companies'taxes by using regression analysis method and SPSS statistical software,and shows that among total assets,debt rate and capital intensity,only the first factor affects their tax burden.This research can provide reliable evidence for the enterprise's tax planning and the government's levying rational enterprise income taxes. |
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| Keywords: | listed companies in Jilin Province tax burden influential factor |
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