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本文以《中华人民共和国所得税法》、《中华人民共和国外商投资企业和外国企业所得税法》(以下简称“两法”)合并前后各三年(2005～2010年)的我国A股上市公司为研究样本,实证检验和分析了“两法”合并前后的政策效应,研究发现:“两法”合并整体上显著降低了企业的所得税税收负担,为企业发展和我国经济持续快速增长提供了一个良好的税收环境;“两法”合并在一定程度上显著缩小了内外资企业之间实际税负差异,实现了内外资企业之间同等的国民待遇。这些结果表明,“两法”合并的改革具有非常积极和显著的政策效应。
This article takes the income tax law of the People’s Republic of China and the Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as the “Two Laws”) for three years (2005-2010) before and after the merger of China’s A-share listed companies As a sample of the study, we empirically test and analyze the policy effects before and after the merger of “Two Laws”. The results show that the merger of “Two Laws” as a whole significantly reduces the tax burden on income tax for enterprises, Growth provides a good tax environment; “The merger of the” two laws “to a certain extent, significantly reduces the actual tax burden differences between domestic and foreign-funded enterprises and realizes the same national treatment between domestic and foreign-funded enterprises. These results show that the combined ”two law" reforms have very positive and significant policy effects.