企业所得税征管差异与税收遵从和公司价值研究_来自深市上市公司的经验证据.pdfVIP

Abstract: This paper empirically studied the relationship between the reform of corporate income tax, corporate tax compliance and corporate value basing on the difference of tax collection bureaus in China. Main fi ndings and conclusions of this paper are as follows: Compared by the companies whose income tax collected by state