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【With the same tag:【实际税率】 Found 3 articles】 /Page Order by: Asce Desc

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| F812.2

Changes in Regional Effective Tax Rates and Existence of Private Enterprises: Asymmetric Characteristics and Adjacenct Effect

Yao Dongmin, Wang Yifei, Wang Zihao

Tax policy is a key measure to optimize the development environment of the private economy. Theoretically, tax and the private economy are hot issues in public economics research, and have...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250429.201

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 64 - 78,107

| F812.42

How to Account for Different ETRs of Enterprises in the Same Industry? A Verification Based on the Perspective of Tax Laws and Local Discretion

Yao Dongmin, Li Taiqi, Cui Mengqi

Effective tax rate （ETR） measures the tax payment burden, which is a comprehensive reflection of a series of behaviors of enterprises and government departments in the whole process of t...

First published at: Sep 03, 2021

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doi:10.16538/j.cnki.jfe.20210606.402

Journal of Finance and Economics, Vol. 47, Issue 09, pp. 139 - 153

Calculation on Effective Tax Burden of Income Tax Taken by Enterprise’s Capital in Our Country

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Journal of Finance and Economics, Vol. 31, Issue 05, pp. 84 - 92

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