The Tax Burden of Listed Companies in China
碩士 === 國立東華大學 === 會計與財務金融碩士學位學程 === 98 === This paper examines factors influencing tax burden in China, using the financial report of 1,625 listed companies during 10 years from 1999 to 2008. The evidences that we find are as follows. Industry-sector and the 2000 tax reform are the important factors...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/01516877206154944907 |