税收对中国A股上市公司的影响分析--外文翻译.docVIP

税收对中国A股上市公司的影响分析--外文翻译.doc

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The impact of tax on listed companies in China A-share market Xiao Xianyu Abstract: We define the tax burden, micro-business tax and performance evaluation in companies. Then, we set up multiple regression models, the sample data from 2000 to 2009 panel of listed companies in A-share market, using empirical analysis of macro-micro level of the tax burden on the operating performance of listed companies. The results show that the tax burden on the macro and micro operating performance have a significant negative impact on listed companies in China. On the other hand, micro-tax burden on the performance of listed companies of the impact of the tax burden than the macro more significant. Keywords: tax burden; listed company; operating performance I. Introduction Traditional theory holds that there are at least protection of property rights, governance, market competition, the level of the rule of law, the credit system, the contract culture, the elements that form the corporate governance environment, these elements are listed in varying degrees affect the companys operating efficiency. We can see closely related to taxation and macro-control. Government revenue is also an important aspect of corporate governance. Since the original intention of setting up Chinas securities market is the state-owned enterprise reform and problem services, the majority of the listed companies in Chinese stock market are state-owned enterprises from the restructuring, the listed company controlled by the government, the Governments motives and actions will inevitably have an important impact on the performance of listed companies. Government revenue is an important means of macroeconomic control, reasonable tax burden, the tax can be timely and appropriately to play the role of regulating the economy and promote sustainable and healthy development of listed companies. Reduce the tax burden can be expected to improve business profitability, thereby enhancing their investment, ultimately t

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