新企业所得税法对上市公司所得税的影响—基于格力电器股份有限公司

摘要
新企业所得税法的出台改变了过去区别内资、外资企业的做法，旨在促进公平竞争，贯彻产业优惠的思想，促进经济结构的调整，对企业经营活动产生重要的影响。本文立足在深交所上市的珠三角地区的公司，主要从税率、允许扣除项目以及税收优惠政策三个方面分析了新税法对企业所得税税负的影响，并着重分析了新税法对珠三角企业的税负影响。最后以珠海格里电器股份有限公司为例，通过实证分析得出新税法的实施使企业所得税税负有所上升但影响不大。

关键字：税收负担；企业所得税；影响；格力电器
Impact of the new Enterprise income tax law on Income tax of Listed companies
        —— Based on Gree Ellectric Appliances inc of Zhuhal
ABSTRACT
The introduction of the new enterprise income tax law has changed the past domestic and foreign practice，aimed at promoting fair competition, carrying out the best ideas and promoting structural adjustment and business activities also have an important impact. This article is based on the company of  Shenzhen Stock Exchange in the delta areas.It analyses the new tax law of the enterprise income tax negative impacting on in three aspects of the taxes,the tax deductible items and the allowing preferential policy. And it also analyses the new tax laws the delta enterprises.At last,taking the zhuhai box electrical holdings co ltd for an example,  Analysis from the new tax law through the implementation of the enterprise income tax burden has increased but has little effect
Keywords：Tax burden;Corporate Income Tax; Influence;Gree Co. LTD

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