摘要
外资企业纳税是否诚信将直接影响到我国吸引外资的质量和水平。当前外商投资企业偷逃所得税的情况较为严重,而当前我国关于诚信纳税的理论还不很完善,专门针对所得税诚信纳税的研究更为缺乏。采用规范性分析和实证性分析相结合的方法,以山东省外商投资企业为例进行研究提出所得税诚信纳税单因素分析模型,研究结果表明:在税收弹性大于等于平均税负时企业诚信纳税,诚信纳税度较高;而在税收弹性小于平均税负时企业存在非诚信纳税行为,诚信纳税度较低。
Whether foreign-funded enterprises＇ taxpaying actions are honest or not will give a direct impact on quality and level of foreign funds we obsorb.Today the problem for foreign-funded enterprises to evade income taxes is very serious.However,China＇s theory about honest taxpaying is not perfect while the study specially about honest taxpaying of income tax is more deficient.This thesis combined the normative analysis with the positive analysis to put forward a single factor analysis model of honest taxpaying based on the study of foreign-funded enterprises in Shandong.According to the research,enterprises are honest in tax paying when their tax elasticity is greater than or equal to average tax burden,and less honest when their tax elasticity is worse than average tax burden and their exist dishonest taxpaying actions.
出处
《青岛农业大学学报（社会科学版）》
2010年第1期56-61,共6页
Journal of Qingdao Agricultural University(Social Science)
基金
山东省软科学计划项目(2008RKB178)
关键词
企业所得税
诚信纳税
单因素分析模型
外资企业
income tax
honest taxpaying
single factor analysis model
foreign-funded enterprise
