The Research On The Influence Of The Enterprise Income Tax Reform To Income Distribution Pattern For Listed Companies

At present, our country has become one of the countries most affected by the polarization between the rich and the poor, the residents of the gini coefficient was 0.445 in 1990, rose to 0.48 in 2007, more than internationally recognized 0.45 cordon, this shows that our country has reached must face and solve the problem of unfair distribution, to safeguard social fairness and justice. The tax system as a powerful means of macro control, must become the national regulation problem of unfair distribution of first choice. Income distribution mechanism in our country, on the other hand, there are three major problems, and the microcosmic allocation mechanism of systemic "defect" is the important cause leading to the phenomenon of unfair distribution, therefore, this paper studies problem of income distribution is based on the microscopic economic subject on the basis of direct tax and enterprise income tax as microscopic economic subject, directly impact on its economic behavior would be, therefore, based on the enterprise income tax in 2008 tax reform as a breakthrough point, from the micro perspective will tax reform and organic combination of fair income distribution problem, in order to optimize our tax system and promote enterprise to contribute the improvement of the income distribution system.Based on the stakeholder theory, corporate tax contract relation theory, stakeholder theory, corporate tax musgrave’s theory of "tax impact point", etc., to the enterprise income tax tax reform and the enterprise income distribution pattern in the following three aspects of the specific research: first, based on predecessors’ research, clarify the enterprise income tax tax reform tax and income tax changes impact on enterprise income distribution pattern, and thus put forward in this paper, four hypotheses; Second, using statistical analysis method, collect the 1599 manufacturing listed companies in China from 2005 to 2012, the relevant financial data, analyzed the listed company’s labor income rate, capital income rate and the tax rate on corporate income tax tax reform before and after the change trend, so that we can more intuitive understanding of the enterprise income distribution pattern in the proportion of labor income and capital gains; Third, on the basis of related literature and theory, to manufacturing listed companies from 2005 to 2012 as the research object, to the taian database for the data source, from earned income, shareholders, creditors and state taxes on interest income from four dimensions to measure of enterprise income distribution pattern, the income tax tax rate and tax reform enterprise income tax year two variables as independent variables, the empirical analysis of the enterprise income tax reform’s influence on the enterprise income distribution pattern, the empirical results is not completely consistent with the above assumptions, we found that the enterprise income tax tax reform of dummy variable and labor income rate, there is significant positive correlation, shareholder income rate and the tax rate is negative correlation, creditor interest rates, the regression results of the dummy variable and the creditor interest rates did not through the test of significance, and income tax tax rate and the creditor interest rates, shareholder income rate doesn’t assume that the derivation, the relationship between the independent variables and the creditor interest rates, shareholder income rate were significant and negative relationship between positive correlation, indicating that the income tax tax rate falls, the creditors raise interest rates and shareholders income rate decline.Enterprise income tax according to the above listed companies in China before and after the tax reform, the change of the pattern of income distribution of the theoretical analysis and empirical analysis, the author respectively from the Angle of tax and tax subject, put forward some countermeasures and Suggestions:(1) as the main tax of enterprises should fully learn new the relevant provisions of the tax law, the investment of enterprise technology innovation, improve the technology content of enterprise products, actively from the labor-intensive enterprises to technology-intensive enterprise, establishing reasonable salary system and financing policies, so as to optimize enterprise income distribution system;(2) as the main body of government tax should be considering the effect of tax, tax system should give full consideration to the enterprise for establishing the various stakeholders, based on the development of market economy in a timely manner and is suitable for the development of the enterprise tax system [1].