政府干预、产权性质与实际税负-基于制造业上市公司的经验数据

Enterprises with different property rights in corporate governance, ownership structure and other aspects of the difference will directly affect the actual tax burden of enterprises. In this paper, the reform of state-owned enterprises as the background, we use the way of demonstration analysis to analyze theChina Stock Market listed companies manufacturing data. The resultsshow that the tax burden of state-owned enterprisesare heavier then private enterprises; the tax burden of local state-owned enterprises areheavier then the central state-owned enterprises. These tax differences are affected by thegovernment intervention.This paper enriches the literature related to the nature of the actual tax burden，and it has an important enlightenment function to deepen the reform of state owned enterprises in China.