中国征税优惠政策对地区及产业间经济失衡影响分析
(주)코리아스칼라
- 최초 등록일
- 2023.04.05
- 최종 저작일
- 2016.03
- 23페이지/ 어도비 PDF
- 가격 6,000원
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서지정보
ㆍ발행기관 : 대한중국학회
ㆍ수록지정보 : 中國學 / 54권
ㆍ저자명 : 이유정
목차
1. Introduction
2. Literature Review and Hypot
1) Literature Review
2) Hypothesis
3. Research Method and Data
4. Data Analysis and Results
1) Descriptive Statistics
2) Result
5. Implications and Conclusion
1) Implications
2) Conclusion
【참고문헌】
【논문초록】
영어 초록
This paper examines how the Chinese government reduces economic disparities across regions and industries through the mean of tax benefits among enterprises. This paper applies multiple regression, which proves that the Chinese government imposed favorable effective tax rates (ETR) on the technology industries in Eastern areas and plantation industries in Western areas at the expense of other industries located in the Central and Northeast areas. This result has several implications. First, the government tried to achieve political stability through its fiscal policy, facing a fundamental dilemma such as farmers' movements against high fee burdens and the political dissatisfaction of minorities in Western areas in China. Second, as the tax is favorable for high-tech companies in Eastern areas, the investments of high-tech companies in these areas is more effective than in other areas.
참고 자료
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