Research On China’s Current Enterprise Income Tax System Based On Data From The A-share Listed Companies

After nearly seven years the new tax law was promulgated, reform could ever achieve our goals has become a research focus of academic circles. This paper hope through to the new enterprise income tax law after the implementation of tax data collection, using the method of statistical modeling study of the current enterprise income tax system of our country. By collecting part of a-share listed companies in China in2013revenue and profit data, by using the method of statistical regression modeling, analysis of regional economic and industry influence on actual tax burden of listed companies, to verify the new tax law reform in balancing the tax environment, promote the development of new and high technology industries, etc.This article main research content is as follows:firstly, the author introduces the research background of this article, selected topic significance, research methods and ideas, writing framework, main points, main innovative points and limitations, and through the introduction and research topics of theoretical basis and literature, in this paper, the theory basis. After the author selected the a-share listed companies as samples, using the method of statistical modeling analysis of different economic regions in our country enterprise income tax tax burden level of listed companies, and then continue to use before method to study the listed companies of different industries in our country enterprise income tax’s tax burden level. Finally the author according to the result of statistical models to analyze the modeling results, find out the problems existing in the current enterprise income tax system in China, put forward the reform proposals, and the problems which need to be studied further are discussed.Through the analysis of the subject, this paper obtained the following conclusion:the new tax law to achieve desired to eliminate tax inequality between different regions has been basically achieved, but implements tax breaks for ethnic minority areas enterprise did not achieve the desired effect, on a high and new technology enterprise of tax incentives also fails to reach the expected effect. According to these research conclusions, this paper puts forward the corresponding policy recommendations.