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- W2348918727 abstract "The implementation of the PRC Enterprise Income Tax Law in 2008 aims at achieving a fair tax system,improving the tax incentives.After the implementation of the new tax law,have foreign-invested and domestic listed companies achieved equity in income tax? Is there any difference of the effective tax rate(ETR) of listed companies in different industries and regions? Could the market make positive response to the differences between ETRs? So many issues need to be tested.This paper selected non-financial listed companies of class A shares in 2008 as the samples,studied the issues with empirical method and reached the conclusions: Chinese listed companies have achieved fairness in income tax system within foreign-invested and domestic listed companies;ETR differences do exist in different industries and regions;the market has already made positive responses to the companies with lower ETR." @default.
- W2348918727 created "2016-06-24" @default.
- W2348918727 creator A5036495603 @default.
- W2348918727 date "2011-01-01" @default.
- W2348918727 modified "2023-09-23" @default.
- W2348918727 title "The Industrial and Regional Differences of Effective Income Tax Rate and The Economic Consequences" @default.
- W2348918727 hasPublicationYear "2011" @default.
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