| 我国能源企业税负影响因素分析 |
| |
| 引用本文： | 周国栋.我国能源企业税负影响因素分析[J].软科学,2012,26(4):127-130. |
| |
| 作者姓名： | 周国栋 |
| |
| 作者单位： | 四川大学 经济学院,成都,610051 |
| |
| 摘 要： | 能源企业异于一般工业企业,需要负担因消耗能源资源带来的资源税收。通过多元回归分析方法对影响能源企业总体税负的各因素进行了分析。研究表明2006～2010年我国A股上市的能源企业其企业所得税、流转税、企业资产规模、盈利能力、资本密度均为企业总体税负的关键影响因素,资源税对能源企业总体税负影响甚微。
|
| 关 键 词： | 能源企业 税负影响 资源税 |
Research on Impact Factors of Energy Enterprise Tax Burden |
| |
| ZHOU Guo-dong.Research on Impact Factors of Energy Enterprise Tax Burden[J].Soft Science,2012,26(4):127-130. |
| |
| Authors: | ZHOU Guo-dong |
| |
| Institution: | ZHOU Guo-dong(School of Economics,Sichuan University,Chengdu 610051) |
| |
| Abstract: | The tax burden on energy enterprise has its particularity because of its consuming of energy resource.This paper tests the relationship between the tax burden of energy enterprise and its impact factors through establishing the regression model.The data from Chinese A Share Market from 2006 to 2010 show that,the corporate income tax,turnover tax,assets of corporate,profitability and capital intensity are all key factors of energy enterprise tax burden,and resource tax has tiny effect on energy enterprise tax burden. |
| |
| Keywords: | energy enterprise tax burden impact factors resource tax |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
