The Income Tax Burden And Its Distribution Research Of Listed Companies In Shandong Province

As a kind of burden which is necessary and very important in corporate tax burden, the income tax burden has been treated as a research hotspot and focus of revenue by the domestic academic circles in recent years. The tax burden is always the top priority in the process of tax collection, the adjustment of the tax system and policy changes, the good development of the enterprise and the reasonable operation of the economy, are closely related with the tax burden.This paper set about from the listed companies in shandong province which were analyzed, and investigates the factors which affect the tax burden of the listed companies in shandong province, including macro and micro factors, analyzes the trends of the income tax burden of listed companies in shandong province during 2008-2013 and investigates the tax burden of the listed companies respectively in the view of industry, enterprise scale and the ownership structure three factors, at the same time investigates industry, enterprise scale and the ownership structure three factors which affect the tax burden of listed companies in shandong province with the empirical method of regression analysis method, finally sums up the research conclusion at the end of the article, and according to the conclusion of the paper, suit the remedy to the case, put forward the corresponding policy recommendations.This article first analyzes the change trend of the income tax burden of the listed companies from 2008 to 2013 in shandong province in the third chapter, and found that in recent years tax burden increased gradually, and were lower than the nominal rate of 25%. In the use of industry factor to investigate the actual income tax burden of the listed companies in shandong province, found that ETRs between industries of listed companies in shandong province have big differences, but industry differences of ETR are shrinking from the development trend of listed companies in shandong province in nearly six years. Overall the actual income tax rate between ecological-economic, information technology services, scientific research and technical services is low, however the actual income tax rate between feed and mining, wholesale and retail trade, the real estate industry is higher. Secondly, investigates the tax income of the listed companies in shandong province from the Angle of scale and ownership type. The study found that the larger the enterprise, the higher the effective tax rate is, the actual income tax rate of the state-owned holding enterprises is higher than non-state-owned holding companies, but the difference between the ownership structure and the enterprise scale is small. Finally, regression analysis the four factors of enterprise scale, ownership structure,asset-liability ratio and return on total assets which affect the listed company income tax burden, found that firm size is positively correlated with the actual income tax rate, namely, the bigger the scale of the enterprise, the higher the effective tax rate is; Ownership structure and the actual income tax rate are positively related to relationship, actual income tax rate of state-owned holding enterprises is higher than the non-state-owned holding companies; Asset-liability ratio is positively correlated with the ETR and the total return on assets is significant negative correlation with the actual income tax burden of the listed companies in shandong province, that the stronger the profitability of listed companies in shandong province, the lower the actual income tax is.