The Research On Corporate Income Tax Burden Of Chinese Listed Companies

Corporate income tax is one of the most taxs,is also an important financial pillar of mordern state. Costs of income tax are the most expenditure of micro-enterprises.The economic benefits and the performance level of enterprises degrees is affected directed by corporate income tax burden. Using various methods in the extent permitted by tax law to control and lower corporate income taxes expenses is an important way of raising the level of management, improving their internal control environment and maximizing your financial interests.So, from this perspective we choose samples of companies listed to analysize the actual situation of corporate income tax burden of companies listed.Then,we deeply study in empirical method from the internal of enterprises factors of affecting corporate income tax burden.Finally,we hope to raise constructive programs and methods of lowering corporate income tax expenses and burden,which is very practical significance.In my partical,there are five parts.In the first part we elaborate research results of domestic and foreign well-known scholars,introduce my some ideas on making my research process and innovations in my partical.In second part ,corporate income systems of our country is can be introduced,and this system's effect to companies in our country.In three part, listed companies on Shanghai and Shenzhen A shares will be used to study situations of corparate income tax burden of our country.Then ,features and difference of listed companies in various industrys is analysized.In fourth part,deeply inquiry the factors of affecting corporate income tax of listed companies from internal of companies,then use Empirical method,for example, multiple linear regression,to confirmed the effect of six factors to corporate income tax burden.In the last part, through previous analysis,pratical and constructive programs is raised to lower corporate income tax enpenses and burden.