The Impact of 2008 Enterprise Income Tax Law Reform on China Listed Companies'' Effective Tax Rates
碩士 === 國立中興大學 === 會計學研究所 === 105 === This study examines the impact of 2008 Enterprise Income Tax Law Reform on determinants of China listed companies’ corporate effective tax rates (ETRs) with panel data over thirteen-year period 2003-2015. First, we identifies some possible determinants of China l...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/94119950815659939007 |