我国同行业企业间实际税率普遍存在差异,哪些因素导致了差异的产生?厘清其背后的制度成因对于推进我国财税体制改革尤为重要。文章基于我国税收征管流程,构建了一个涉及征管全环节的理论框架,指出企业的实际税率差异主要来源于税法法定与地方自由裁量两类因素,并进一步对我国
如何解释行业内企业的实际税率差异——基于税法法定与地方自由裁量视角的验证
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参考文献
摘要
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姚东旻, 李泰奇, 崔孟奇. 如何解释行业内企业的实际税率差异——基于税法法定与地方自由裁量视角的验证[J]. 财经研究, 2021, 47(9): 139-153.
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