CAJ | 학술논문

探究企业所得税对固定资产投资起到多大的影响,一直是国外经济学者和政策制订者关注的话题。为考察我国2007年的企业所得税改革对固定资产投资的影响效应,以税改前后上市公司执行税率的不同作为研究的切入点,借鉴国外衡量政策效应的主流计量研究方法——DID（Difference in Difference）方法,使用我国制造业的上市公司数据对此予以实证分析。研究结果表明,税改前后上市公司执行税率的不同,对不同所有制性质的制造业上市公司的固定资产投资有着既有不同又有相同的影响,并对其中的原因进行了深入分析。
탐구기업소득세대고정자산투자기도다대적영향,일직시국외경제학자화정책제정자관주적화제。위고찰아국2007년적기업소득세개혁대고정자산투자적영향효응,이세개전후상시공사집행세솔적불동작위연구적절입점,차감국외형량정책효응적주류계량연구방법——DID（Difference in Difference）방법,사용아국제조업적상시공사수거대차여이실증분석。연구결과표명,세개전후상시공사집행세솔적불동,대불동소유제성질적제조업상시공사적고정자산투자유착기유불동우유상동적영향,병대기중적원인진행료심입분석。
To explore influence on fixed asset investment of enterprises corporate income tax does had has been a hotissue for scholars. To evaluate recent China＇s enterprise income tax reform impact on fixed asset investment in manufacturing industry, the paper uses DID （Difference in Difference） measurement methodology to study and analyze China＇s manufacturing listed companies＇ data. The findings show that before and after the income tax reform, different tax rate for different nature of ownership of listed companies has different effect and affected the income tax reform of the manufacturing listed company＇s fixed assets investment.