[1]王仲玮.制度环境、政治关联与税收优惠——基于民营上市公司的经验数据[J].江西师范大学学报(哲学社会科学版),2015,(06):28-36.
 WANG Zhongwei.Institutional Environment,Political Connection and Tax Incentives——Based on the Empirical Data of Private Listing Companies[J].,2015,(06):28-36.
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制度环境、政治关联与税收优惠——基于民营上市公司的经验数据()
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《江西师范大学学报》(哲学社会科学版)[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2015年06期
页码:
28-36
栏目:
出版日期:
2015-12-01

文章信息/Info

Title:
Institutional Environment,Political Connection and Tax Incentives——Based on the Empirical Data of Private Listing Companies
作者:
王仲玮
1.武汉大学 公共管理学院社会保障研究中心,湖北 武汉 430000; 2.广东东莞市委 政法委,广东 东莞 523000
Author(s):
WANG Zhongwei
1.The Center for Social Security Studies of Public Management School,Wuhan University,Wuhan,Hubei 430000; 2.Politics and Law Committee of Dongguan Municipal Party Committee,Dongguan,Guangdong 523000,China
关键词:
民营 上市公司制度环境 政治关联 税收优惠
Keywords:
private system environment of listing companies political connection tax incentives
分类号:
F810.422
文献标志码:
A
摘要:
本文以2008-2013年沪深两市民营上市公司为样本,从理论和实证两个方面研究了我国民营上市公司通过政治关联获取税收优惠的问题,并研究了不同制度环境下民营企业通过政治关联获取税收优惠的效果。研究发现,我国民营上市公司政治关联程度越高获取的税收优惠越多,所处区域制度环境越不完善,越有可能通过建立政治关联获取税收优惠。本文的研究结论对于优化我国税收优惠政策有一定的借鉴意义。
Abstract:
Taking the private listed companies of the Shanghai and Shenzhen stock markets in 2008-2013 as samples,the paper researches the problem which the private listed companies in China gain tax incentives through political connection from both theoretical and empirical aspects,and the effectiveness which the private listed companies in China gain tax incentives under different system environment.We find:the higher the degree of political connection,the more tax incentives; the more incomplete the regional system environment,the more likely to obtain tax incentives through the establishment of political connection.Research conclusions have some significance for the optimization of China's tax incentives.

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更新日期/Last Update: 1900-01-01