The Experiential Research Of The Income Tax's Burden Of Listed Company In China

Corporate income tax burden is an important research project that draws greatattention from current economic theory circles in china. At first, this paper begins withstudying the generality of corporate income tax and the actuality of corporate income taxburden. By way of the public data of the listed company, this paper makes use of averageeffective tax-rate ETR this index showing that industry and region are significant factorsto influence the income tax level of listed companies.Generally speaking, the Income Tax's Burden of Listed Company in our countryincreases year by year. Analyzing from industry, ETR is relatively lower in farming,forestry, animal husbandry and fishing, information technique industry, electronicsindustry, manufacturing industry etc and relatively higher in the extractive industry,financial industry, petrochemistry and plastic industry, wholesale and retail distributionindustry. Analyzing from region, ETR is relatively higher in middle region and easternregion and relatively higher in western region and special economic zone andcomparatively lower in Shanghai City.