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Study On The Influential Factors Of The Listed Software Enterprises’ Tax Burden

Posted on:2016-06-27Degree:MasterType:Thesis
Country:ChinaCandidate:J H ZhangFull Text:PDF
GTID:2309330479988566Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Tax is a loss of enterprise assets, and tax is closely related to its own situation. Numerous studies have shown that the micro factors of enterprise itself are closely related to its ta x burden. B ut the specific research to the software enterprise is not much. To further reduce the tax burden of software companies, you need to research the relationship between the microscopic factors of the software enterprise and its tax burden. So the software enterprise can reduce the tax burden through their own adjustment.By analyzi ng the related literature at home and abroad, this paper puts forward research content of the article. With the help of the corporate tax cost theory, the strategic cost management theory,the transferance of the tax burden theory and the end-result of the tax burden theory, the tax expenditure of the enterprise is seen as a cost of the enterprise. On the basis of analyzing the overall tax burden i n the software i ndustry, the paper narratives the relationship between the microscopic factors of the software enterprise and its tax burden. As a sample, the article chooses 36 listed software companies with typical significance. By constructi ng panel data model, and usi ng the related data in fi nancial statements, the article has carried on the empirical research about the relationship between the microcosmic factors and the enterprise’s tax burden. The analysis results show: The tax burden level of the enterprise in the software i ndustry, has significantly negative correlation relationship with these factors, such as the size of the enterprise assets, the enterprise’s capital ratio, the profitability, the R&D i nput level and the proportion of the first ten big shareholder’s stake. The tax burden level of the enterprise in the software industry has significantly positive correlation with the enterprise’s asset-liability ratio. The enterprise’s tax expenditure is a kind of cost of a company. According to analysis conclusion of this ar ticle, it puts forward suggestions to make the tax burden of our country’s software enterprise reasonable. This will be good for software enterprises mai ntaini ng the good condition of sustai nable development.
Keywords/Search Tags:the software enterprise, the tax burden, the microscopic factors
PDF Full Text Request
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