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Analysis on Corporate Income Tax Effective Tax Rate and Related Factors

Author: SunXiaoZuo
Tutor: ZhuJie
School: Shenyang University of Technology
Course: Accounting
Keywords: Corporate Income Tax Corporate Income Tax the Effective Tax Rate (ETR) Micro Factors of ETR
CLC: F224
Type: Master's thesis
Year: 2010
Downloads: 265
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Abstract


Modern state corporate income tax is one of the most important taxes for businesses, the income tax burden will directly affect the level of cash flow and profit after tax, so the level of the relevant tax rates, tax incentives have become the focus of attention. Tax law implemented since 2008, unified completed tax rates, standard deduction, and the preferential policies for enterprises to create a unified, standardized, and fair market competition, the domestic, foreign-funded enterprises on an equal competitive position. It gives companies a more level playing field.Drawing on previous theoretical research theses, this thesis on the basis of the results to 2004-2009 Shanghai and Shenzhen listed companies in nearly six hundred samples from theoretical and empirical aspects to explore the effective tax rate of corporate income tax factors. Firstly, domestic and foreign scholars in reference to the effective tax rate on corporate income tax factors on the basis of the relevant literature, the analysis of the thesis from theoretical analysis of the income tax system and public companies of the actual tax burden. And from firm size, capital structure, ownership structure, the actual control and other aspects of human factors on micro-enterprises effective tax rate of corporate income tax. Secondly, this thesis selected by the nearly six hundred listed companies in the empirical analysis of the data,stand point to design of enterprises tax and to find corporate tax planning a number of listed companies effective tax rate corporate income tax level factors. Finally, based on the actual situation of China’s listed companies, the thesis chips from the perfect corporate tax point of view, made a number of the actual ideas and suggestions, in order to improve corporate income tax effects.Through studying, this thesis draw the following main conclusions:First, the actual tax burden of listed companies increased from 2006 showing a gradual decline, the overall listed companies in terms of the actual tax rate for each year (ETR) for the 23.36%. Second, in distinction of the domestic, foreign investment enterprises, found that compared with foreign-funded enterprises, with the downward trend, but relatively slowly. Relatively speaking, foreign-funded enterprises, or in the actual payment of tax is superior to domestic enterprises. Third, through empirical research samples, this thesis found that factors from the business point of view of enterprise micro-scale, capital structure, profitability, ownership structure factors can significantly affect the effective tax rate for corporate income tax effect. The present study involved other factors affect for effective tax rate for listed companies in corporate income tax showed no significant effect.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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