本文探讨劳动保护对企业税收规避的影响.基于《劳动合同法》实施的准自然实验与省级4位代码工业行业2003—2011年数据,利用双重差分实证发现,政策实施显著降低了劳动密集程度更高行业的实际税率,鉴于承担低实际税率的企业更有可能进行税收规避,由此说明劳动保护可能增加税收规避.控制金融危机、企业所得税改革与增值税改革试点的影响后,实证结论稳健.进一步分析发现,《劳动合同法》实施后实际税率下降,并非政府放松税收征管,抑或是企业增加税收抵扣.最后,政策实施显著影响到企业规模、盈利能力等特征,而上述因素会影响实际税率
近几年来,政府各级文化主管部门与工会各级组织,通过电影院、放映队、剧场、俱乐部、文化馆等各种机构,运用电影、戏剧、书刊、图画等工具,向职工群众进行了文化普及工作,并
Highway flyover bridges in New Jersey experienced extensive early-age cracking on high performance concrete deck recently.Early-age cracking in bridge decks
In some cases of the structural arrangement,the vehicle impact can represent the decisive loading for the design of bridge substructure.
Bridges are part of transportation infrastructure and play an essential role in the development of the economic and conmunity welfare of the Victoria,Austra
The compressive deformation behavior of 95 CrMo hypereutectic steel was studied at temperatures ranging from800 to 1050 ℃ and strain rates from 0.1 to 3 s~(-1)
Deflection and vibration play an important role on the serviceability of bridges.Hence most design codes specify deflection and/or vibration limits.Some cod
Since the cable is one of primary structural elements in a cable stayed-bridge,the tension force of a cable in the bridge is very important parameter to be
In recent years,many studies have been conducted on seismic,blast,and fire performance of reinforced concrete (RC) bridge columns (Lehman,et al.,2004;Willia