当代经济管理2018，Vol.40Issue(6)：78-85,8.DOI:10.13253/j.cnki.ddjjgl.2018.06.013
上海自贸试验区税制改革及其效应研究
A Study on Tax Reform and Its Effects in Shanghai Free Trade Zone
摘要
Abstract
The purpose of China's Free Trade Zone (FTZ) is to innovate the reform from many areas such as finance , trade and taxation. The tax reform and innovation is an important part of the reform in the planning. At present , Shanghai FTZ is actively promoting the reform in the field of tax, and hopes to be truly in line with international standards in the field of Taxation. Based on the research of current situation of the tax reform in Shanghai FTZ, the paper studies the comprehensive operating efficiency of the micro enterprises in Shanghai FTZ. The results show that the tax reform of Shanghai FTZ has a great impact on the operating performance of the relevant enterprises. After tax reform , it strengthens the negative correlation between corporate performance and the actual tax rate , weakens the negative correlation between corporate performance and turnover tax and additional tax. Business performance does not affect the corporate income tax rate.关键词
上海/自贸试验区/税制改革/效应Key words
Shanghai/pilot FTZ/tax reform/effect分类
管理科学引用本文复制引用
何骏..上海自贸试验区税制改革及其效应研究[J].当代经济管理,2018,40(6):78-85,8.基金项目
国家自然科学基金项目(71772113,71272010,71473156) （71772113,71272010,71473156）
上海市浦江人才计划(17PJC047)资助. （17PJC047）
