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上市公司的实际所得税负一直备受关注,尤其房地产行业是国民经济的支柱性产业,加上税收负担很高,更是各方关注的焦点。本文通过多元回归分析研究了房地产行业实际所得税负的相关影响因素,结果发现房地产企业实际所得税率同资产回报率、公司规模显著负相关,而与资产负债率和资本密集度没有显著的正相关关系。
The actual income tax burden of listed companies has always been concerned, especially the real estate industry is the pillar industry of the national economy, coupled with a high tax burden, it is the focus of all parties concerned. In this paper, through multiple regression analysis, we study the related factors that affect real income tax in the real estate industry. We find that the real income tax rate of real estate enterprises is significantly negatively correlated with the return on assets and company size, while there is no significant positive correlation with asset-liability ratio and capital intensity .