| The enterprise income tax burden question is the significant theory topic which our country current economical theorists pay attention to. On March 16, 2007 the tenth national personal name Representative assembly fifth conference through , and starts in January 1, 2008 to implement officially. The new enterprise obtained tax law through the unification tax law, cut the tax rate, the standard tax base, measures and so on adjustment preferential policy guidance to make the important reforms to the original enterprise obtained tax law, These changes will affect the listed overall enterprise income tax burden level, and has the influence to the different profession and the zones of different To be listed income tax burden.This article first introduced the enterprise income tax theory, our country's New Enterprise income tax reform advancement as well as the new enterprise obtained tax law basic content, Then with the aid of Shanghai and Shenzhen two market city company 2007-2008 year finance data, choice the target of effective tax rate (ETR), Uses the descriptive statistics and the single factor variance analysis as well as the no parameter test, Divides the profession and the region conducts the empirical analysis research to be listed' income tax burden, obtains the profession and the region is affects to be listed income tax burden the important attribute. The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop. Through the analysis discovery, before the tax rate, the tax, deducted the project as well as the tax preference policy has affected enterprise's income tax burden level.Finally through the above analysis, this article proposed from national and enterprise's angle the corresponding suggestion and the countermeasure, and proposed this article studies the limitation and needs to further study question. |
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