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- W906674787 abstract "以上市公司为样本，实证分析了新税法实施前后产权之间和地区之间企业税负差异的变化。结果表明：新税法有效缩小了产权之间和地区之间企业的实际税负差异，达到了其公平税负的预期效果。地区环境对新税法缩小产权税负差异具有影响，市场化程度越高的地区，新税法实施后产权之间的税负差异越小。从而为新企业所得税法的进一步完善和税制改革提供参考和建议。" @default.
- W906674787 created "2016-06-24" @default.
- W906674787 creator A5003770244 @default.
- W906674787 creator A5039717775 @default.
- W906674787 date "2011-09-15" @default.
- W906674787 modified "2023-09-24" @default.
- W906674787 title "产权、地区环境与新企业所得税法实施效果——基于中国上市公司的企业税负研究" @default.
- W906674787 hasPublicationYear "2011" @default.
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