上市公司企业所得税税收负担研究

摘要
企业所得税是现代国家最重要的税种之一，也是现代国家财政的重要支柱。对于微观企业而言，所得税费用是企业成本费用中负担最重的费用支出中的一项。而企业所得税负担是反映所得税费用水平的重要指标。本文选择了上市公司为样本进行研究。分析当前我国上市公司所得税负担的实际状况，从多个角度深入全面的探讨影响企业所得税负内外因素。希望能提出降低企业所得税负担方面具有建设意义的方案及提出的对策是具有重要现实意义的。
　　
关键词： 上市公司；企业所得税；所得税负担；
Abstract
Corporate income tax is one of the most important taxes, is also an important financial pillar of modern state. Costs of income tax are the most expenditure of micro-enterprises. So, from this perspective we choose samples of companies listed to analyze the actual situation of corporate income tax burden of companies listed. Then, we deeply study in empirical method from the internal of enterprises factors of affecting corporate income tax burden. Finally, we hope to raise constructive programs and methods of lowering corporate income tax expense and burden, which is very practical significance.

Keywords:  The listed company   Corporate Income tax   Corporate Income tax burden

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】