Fiscal Reform and the Tax Burden of State-Owned Enterprise in China

Yong-Ching Chiou, Y. Hsieh, Wenyi Lin
{"title":"Fiscal Reform and the Tax Burden of State-Owned Enterprise in China","authors":"Yong-Ching Chiou, Y. Hsieh, Wenyi Lin","doi":"10.18533/JEFS.V3I01.102","DOIUrl":null,"url":null,"abstract":"This study examines the link between state-owned enterprises (SOEs) and effective tax rates (ETRs) in China. Based on a sample of China’s listed companies from 1999-2010, this paper uses the institutional environments, socialist planned commodity economy and socialist market economy, to examine the relationship between ETR and SOE. Our results suggest that SOEs are an important determinant of ETR in China. China’s SOEs pay higher effective tax rates and the results are consistent with the SOE hypothesis developed in this paper based on examination of the China’s context.","PeriodicalId":130241,"journal":{"name":"Journal of Economic and Financial Studies","volume":"95 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2015-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economic and Financial Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18533/JEFS.V3I01.102","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

This study examines the link between state-owned enterprises (SOEs) and effective tax rates (ETRs) in China. Based on a sample of China’s listed companies from 1999-2010, this paper uses the institutional environments, socialist planned commodity economy and socialist market economy, to examine the relationship between ETR and SOE. Our results suggest that SOEs are an important determinant of ETR in China. China’s SOEs pay higher effective tax rates and the results are consistent with the SOE hypothesis developed in this paper based on examination of the China’s context.
财政改革与中国国有企业税负
本研究探讨了中国国有企业(soe)与有效税率(ETRs)的关系。本文以1999-2010年中国上市公司为样本,运用社会主义计划商品经济和社会主义市场经济的制度环境,考察了上市公司上市后回购与国有企业上市后回购的关系。我们的研究结果表明,国有企业是中国ETR的重要决定因素。中国国有企业的有效税率较高,这与本文在考察中国背景的基础上提出的国有企业假设相一致。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信