With the continuous development of national economy,the real estate industry has been among the forefront of the industry field.In our country,the real estate industry is a special industry,because it both has the common property of general industry and its own law of development.Real estate industry,accompanied by the establishment and perfection of the socialist market economy system in our country,is rapidly becoming an important industry groups.As an important source of tax in our country,its overall tax burden LEVel has gotten more and more attention.That is also the meaning of studying the real estate industry income tax.This article selected some real estate company data from 2009 to 2015,in Shanghai and Shenzhen A stock market,as a sample,analyzing the general characteristics of the real estate companies' income tax,from the macro and micro perspectives to analyze the factors that affect enterprise actual income taxes.In empirical study,by descriptive statistics correlation analysis,multiple linear regression method,and robustness test method,the company scale,Capital intensive,asset-liability ratio and long-term debt ratio,liquidity ratio,profitability,ownership structure and corporate real income tax are tested and analyzed,and it is concluded that the company SIZE,asset-liability ratio and liquidity ratio,profitability,ownership structure and corporate income tax shows positive correlation,and Capital intensive,long-term debt ratio and the enterprise income tax shows negative correlation.Finally combining influencing factors put forward some suggestions. |