Evaluation On The Impact Of The Scale Of Enterprise's Public Rental On The Contribution Rate Of Enterprise Income Tax

At present,the talent competitiveness of Chinese enterprises is not very good,there is a shortage of total talent,the quality is not high,the outstanding talent outflows and outstanding talents can not give full play to their talents.In order to retain more talent and for the talent to provide an environment conducive to innovation and entrepreneurship,Shen zhen City in 2010 for the first time to start the talent housing project,including the key enterprises to the city with a set of public rental housing,to solve the enterprises and institutions housing issue.Statistics show that the August of 2016,were allocated public housing enterprises and institutions are 444 and targeted allocation of public rental total number of sets of 10526 sets.It has been found that the accumulation of human capital will help to improve the performance of enterprises,and with the core competitiveness of enterprises are closely linked.However,At present,the question of whether the behavior of enterprises with complete sets of public rental will affect and how to influence the contribution rate of corporate income tax has not been studied in academia.So based on the theory of enterprise human capital and enterprise performance,this paper studies the relationship between the allocation of public rental and the contribution rate of corporate income tax.From the perspective of research methods,there are many methods to explore the causality at home and abroad,but most of the methods are not accurate.In order to avoid the interference of the factors such as Endogeneity and sample selectivity error and improve the accuracy of empirical results,Two methods of inclination value matching and generalized tendency value matching were introduced to evaluate the effect of public rental on the contribution rate of corporate income tax.Firstly,This paper reviews the domestic and foreign scholars on the research of affordable housing allocation,corporate income tax impact factors related research and Propensity Score Matching;Secondly,this paper discusses the current situation of public rental allocation in Shenzhen from four aspects: the development of public rental policy,the general situation of public rental construction,the current situation and methods of distribution,and the existing problems in the allocation process.Then,the basic principles of PSM and GPS methods are expounded in detail,which paves the way for the theory of empirical analysis in Chapter 6 and 7;Finally,from two aspects of empirical analysis,one is from the enterprise is allocated public rental point of view,taking enterprises with public rental housing(53)and enterprises not allocated public rental(100)as our research target in Shenzhen before 2003.Using PSM method to empirical analysis,The enterprises that have been allocated public rental before 2013 will have an impact on the contribution rate of their corporate income tax between 2013 and 2015.The other is from the perspective of enterprises with public rental housing in different sizes,study of the allocated to public rental companies for the 53 companies before 2013,By using the GPS method,the paper analyzes the effect of the size of the public rental on the contribution rate of the enterprise income tax in 2013,and obtains the causal relationship between the scale strength and the enterprise income tax contribution rate.Based on this,the conclusions of this paper are as follows:(1)From the perspective of whether the public rental companies,enterprises with public rental housing to improve the contribution rate of corporate income tax has a strong positive effect.(2)From the perspective of whether the enterprise should public rental,the impact of the allocation of public rental enterprises on the contribution rate of corporate income tax is time-lag.Specific performance: enterprises with public rental before 2013,as companies with public rental behavior occurs,will make its 2013 corporate income tax contribution rate increased by 1.8%,corporate income tax contribution rate increased by 2.3% in 2014,corporate income tax Contribution rate increased by 2.5% in 2015.(3)From the perspective of the size of the public rental companies,the effect of the allocation of public rental on the contribution rate of corporate income tax is greater than zero in any scale intensity range.(4)The causal function curve between the scale strength of enterprise and the contribution rate of enterprise income tax presents the tendency of "first decrease slightly and then rise".(5)The statistical test shows that the causal relationship between firm size and enterprise income tax contribution rate is significant.(6)The study finds that the factors that affect the enterprises' public rental include the growth of enterprises,the economic benefit of enterprises,the credit of enterprises,the contribution rate of enterprise income tax in the last period,the proportion of enterprises and the nature of enterprises.This paper has supplemented the theoretical research on the effect of talented person housing on the contribution rate of enterprise income tax,and made the following contribution in this research field: Firstly,the effect of the scale of public rental enterprises on the contribution rate of enterprise income tax is studied for the first time in China;,In the research method,this paper selects the PSM method,GPS method,effectively eliminates the sample selectivity error and the confusing factor influence question,has enhanced the research conclusion precision.