| 公司所得税边际税率的模拟估值研究 |
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| 引用本文： | 彭培鑫. 公司所得税边际税率的模拟估值研究[J]. 徐州建筑职业技术学院学报, 2012, 12(4): 40-43 |
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| 作者姓名： | 彭培鑫 |
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| 作者单位： | 江苏建筑职业技术学院经济管理学院,江苏徐州,221116 |
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| 基金项目： | 校级课题:税制变革对我国上市公司融质决策的影响研究(JYA 312-38) |
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| 摘 要： | 以筛选后的377家上市公司为样本，利用随机游走模型计算了2005—2009年我国上市公司的边际税率，并对不同性质、规模、行业企业的边际税率分布及变化情况进行了分析．得出影响我国企业边际税率的主要因素是企业所适用的比例税率、享受的相关税收优惠政策及企业的经营状况．
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| 关 键 词： | 公司所得税 边际税率 税制改革 随机游走模型 模拟估值方法 |
Study on the Simulated Valuation of Marginal Tax Rate of Corporate Income Tax |
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| PENG Pei-xin. Study on the Simulated Valuation of Marginal Tax Rate of Corporate Income Tax[J]. Journal of XUZHOU Institute of Architectural Technology, 2012, 12(4): 40-43 |
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| Authors: | PENG Pei-xin |
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| Affiliation: | PENG Pei-xin(School of Economics and Management,Jiangsu Jianzhu Institute,Xuzhou,Jiangsu 221116,China) |
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| Abstract: | Taking 377 listed companies as examples, this paper calculates the marginal tax rate from 2005 to 2009 of these companies with the random walk model. After analyzing the distribution and di-versification of the marginal tax rate in enterprises of different properties, sizes and industries, the con clusion has been drawn that the major factors affecting marginal tax rate of Chinese enterprises are the proportional taxation rate, the preferential taxation policies and business operation condition. |
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| Keywords: | corporate income tax marginal tax rate tax system reform random walk model simulated valuation method |
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