2013Jingji wentiRequires access

Effect of Unifying Domestic and Foreign Income Tax Rate to Income Tax Revenue

Li Juan

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Abstract

First,all parameters of the model are estimated,then using statistical yearbook actual data to make regression analysis model.Based on the regression results,calculate 2002 ~2011 enterprise income tax,and make a prediction of 2012~2014 corporate income tax revenue.On the basis of the empirical analysis,put forward how to deal with the impact of unifying domestic and foreign enterprise income tax rate on corporate income tax revenue.

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What this paper is about

First,all parameters of the model are estimated,then using statistical yearbook actual data to make regression analysis model.Based on the regression results,calculate 2002 ~2011 enterprise income tax,and make a prediction of 2012~2014 corporate income tax revenue.On the basis of the empirical analysis,put forward how to deal with the impact of unifying domestic and foreign enterprise income tax rate on corporate income tax revenue.

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Available abstract

First,all parameters of the model are estimated,then using statistical yearbook actual data to make regression analysis model.Based on the regression results,calculate 2002 ~2011 enterprise income tax,and make a prediction of 2012~2014 corporate income tax revenue.On the basis of the empirical analysis,put forward how to deal with the impact of unifying domestic and foreign enterprise income tax rate on corporate income tax revenue.

Key concepts: Economics, State income tax, Tax revenue, Gross income, Yearbook, Dividend tax, Income tax, Adjusted gross income

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