中国における2008年新企業所得税法の影響 : 上場企業の実質負担率を中心に

機関リポジトリ Web Site

書誌事項

タイトル別名
  • A Study of the Influence of the Law on Enterprise Income Tax : with a Focus on ETR of Listed Companies
  • チュウゴク ニ オケル 2008ネン シン キギョウ ショトクゼイホウ ノ エイキョウ : ジョウジョウ キギョウ ノ ジッシツ フタンリツ オ チュウシン ニ

この論文をさがす

抄録

P(論文)

The new Law on Enterprise Income Tax went into effect in the year of 2008. The most noteworthy of the new Law is that it unified the tax rates of domestic enterprises and foreign enterprises. The foreign enterprises in China had been enjoying preferential tax treatments for more than 20 years while the domestic enterprises suffering a higher tax rates raised opposing voices. Although the tax rates have been reduced, it's still not sure whether it could be a tax reduction. ETR is about to used in the research to evaluate the tax burden on companies. Base on ETR of listed companies, we could find how the new Law influents the companies, and differences between companies from different areas or industries.

収録刊行物

キーワード

詳細情報 詳細情報について

問題の指摘

ページトップへ