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合理而公平的税收负担是评价一个国家税收制度优劣的核心,也是政府制定税收政策的灵魂。长期以来,人们都认为利息支出的税前抵扣是负债经营的主要利益,随着税率的提高,债务经营享受的税收利益将增多。但是从我国上市公司的实际所得税率(以下简称所得税率)来看,结果有异。本文搜集证监会划定的批发和零售行业上市公司的数据,通过回归分析和主成分分析对这些公司的实际所得税率的影响因素进行分析,并试图就其存在的问题提出一些建议。
A reasonable and fair tax burden is the core of evaluating the pros and cons of a country’s tax system and the soul of the government in formulating tax policies. For a long time, people think that the pre-tax deduction of interest expense is the main benefit of debt management. With the increase of tax rate, the tax benefit enjoyed by debt management will increase. However, the actual income tax rate of listed companies in China (hereinafter referred to as income tax rate), the results are different. This article collects the data of listed companies in the wholesale and retail industry designated by the CSRC, analyzes the influencing factors of the actual income tax rate of these companies through regression analysis and principal component analysis, and tries to put forward some suggestions on the existing problems.