The Empirical Study On The Factors Affecting The Actual Corporate Tax Burden Of China's Software And Information Technology Service

Tax revenue is the main source of government revenue,which not only relates to the government's duty but also relates to affect the development of national economic.As being the main provider of tax revenue,the burden of the corporate tax not only directly affect the tax revenue,but also affect the growth of enterprises.On the other hand,as one of our country's strategic emerging industries,the software and information technology service is playing a more important role in the rapidly development of the national economic and social.Of course,the growth of software and information technology services could promote the in-depth integration of information and industrialization and accelerate the transformation of economic enhancement pattern.Thus,researching the effective corporate tax rats of the software and information technology service can show the actual factors.It can help the government to nurture this strategic emerging industry and also can help enterprises to cut down the corporate tax burden.On the basis of the literature review,this paper summarizes the concept of the effective corporate tax burden and the common methods of measurement.At the same time,it studies the present situation of China's software and information technology service.After a theoretical analysis of the relationship between the enterprises' characteristics of software and information technology service and the effictive tax rats,this paper selects the 180 financial samples of 45 listed companies from 2012-2015 to build the multiple regression model.It can reveal their relationship with the effective corporate tax rats.The empirical results show that in recent years,at the influence of the world economic,China's software and information technology services' s exports is on the decline.Its growth has slowed down significantly,but the effective corporate tax rats only appeared in a brief decline in 2013.The tax burden is in an upward trend in the past two years,which show that there are some problems in the development of the software and information technology services.The multiple regression reveals that there is a significant negative correlation between R&D,ROA and the effective corporate tax rats.The coefficient of R & D is-0.107 and the coefficient of ROA is-0.751,While the other factors such as SIZE,CAPTICAL,LEV and PFS are not significantly related to theeffective corporate tax rats.This empirical result of the software and information technology service is quite different from the conclusion drawn by traditional industries such as manufacturing and real estate which other scholars have studied.It also shows that different industries can not reduce the effective corporate tax rats in a same way.In the last part,on the basis of the previous empirical results,this paper suggests to reduce effective corporate tax burden which could help to develop China's software and information technology services.In the future It will make greater contribution to the development of China's economy.