地區(qū)差異、稅收競爭與企業(yè)所得稅負擔——來自我國上市公司的經(jīng)驗數(shù)據(jù).pdf

1、東南大學碩士學位論文地區(qū)差異、稅收競爭與企業(yè)所得稅負擔——來自我國上市公司的經(jīng)驗數(shù)據(jù)姓名：徐德寬申請學位級別：碩士專業(yè)：會計學指導教師：吳斌20100128REGIONALDIFFERENCE，TAXCOMPETITIONANDTHEINCOMETAXBURDENOFENTERPRISE—EMPIRICALDATAFROMCHINA’SLISTEDCOMPANIESGraduate：XUDe—kuanSupervisorWUBinSou

2、theastUniversityABSTRACTSincelatterhalfoflastcentury，alongwiththeintemationaltaxcompetitionbeeninggrowninintensity，thedomestictaxrevenuecompetitioniSalsobeingdevelopedconstantlyTheemergenceoftaxcompetitionamonglocalgover

3、nmentswhichbelongtoonecountryiScloselyrelatedtotheextentofthecountry’SfiscaldecentralizationIfthefinancialrightsarehighlyconcentratedintheCentralauthoritieswhilethelocalgovernmentswithoutcorrespondingrightsthelocalgovern

4、mentsareusttheperformersoftheCentralauthorities’policyandplanwithoutparticipatingtaxcompetition；IfthefinancialrightSareauthorizedtolocalgovernmentswhichhavetherighttoadiustsomesystems，thelocalgovernmentsbecometaxcompetit

5、ionmakersandimplementerstheremaybetaxcompetitionamonglocalgovernmentsonlyinthissituationAstheprocessoffiscaldecentralization，especiallytheestablishmentofthetaxdividedsystemafterthereformandopeningup，Localgovernmentshaveh

6、adgreaterincentivetaisethelevelofbenefitswithintheirurisdictionsThissituationprovidesabreedinggroundandconditionfortheemergenceandintensifyingofChina’SdomestictaxcompetitionInChina，therearesignificantdifferencesinthenatu

7、ralresourceendowment1evelofinfrastructuredevelopmentandhumancapitalamongtheeastern，centralandwesternregionsEnterprisescanchooseacomparativeplaceofadvantagewhichiScalled”votebyfeet”bymakingcorrespondingcomparisonamongeach

8、areaTherefore，theplacewhichiSatadisadvantageinthecomparisonmusttakeappropriateremedialmeasuresinordertetaintheoriginalenterprisesandattractnewbusinessestaxcompetitionamonglocalgovernmentsnaturallycomesintothesightatthehi