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本文基于隐性税收理论,借鉴“C-W模型“的思想,利用我国上市公司的数据分析超额税前报酬率与有效税率、市场占有率的关系。研究结果显示,我国上市公司基本不负担隐性税收,税收优惠的利益基本由上市公司享有。
Based on the implicit tax theory and using the idea of ”C-W model", this paper analyzes the relationship between the excess pre-tax rate of return and effective tax rate and market share by using the data of Chinese listed companies. The results show that the listed companies in China basically do not bear the implicit tax, and the benefits of tax incentives are basically enjoyed by the listed companies.