| 摘要: |
| 选取145家我国医药制造上市公司2009~2014年的相关数据，采用一种基于多期现金流量数据的新的实际税负指标（ETR）来衡量我国医药制造上市公司的实际税负水平的行业差异、区域差异和变化趋势.研究表明：（1）从细分行业来看，中药上市公司的实际税负水平最高，而医疗器械制造上市公司的实际税负水平最低；（2）从不同区域来看，中部地区的医药制造上市公司的实际税负水平最高，而东部沿海地区的医药制造上市公司的实际税负水平最低；（3）从实际税负变化趋势来看，我国医药制造上市公司的总体实际税负水平近几年降幅收窄并有上升趋势. |
| 关键词: 医药制造业 税负差异 变化趋势 |
| DOI： |
| 分类号:F810.42 |
| 基金项目:国家自然科学基金资助项目（71573058） |
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| Study on the differentiation and variation trend of effective taxburden of pharmaceutic manufacturing industry in China——Based on financial data of listed companies |
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Yang Youxiao, Ling Fei
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School of Economics & Trade, Guangdong University of Foreign Studies, Guangzhou 510006, China
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| Abstract: |
| Relevant data ,from 145 pharmaceutical manufacturing listed companies in China from 2009 to 2014, was selected, a new indicator of effective tax burden (ETR) was adopted, which based on long-time cash flow data to measure the effective tax burden of these selected companies, and the differentiation was analyzed between specific pharmaceutical industries ,different regions and its variation trend. It shows that (1) from specific pharmaceutical industries, traditional Chinese medicine listed companies have the highest ETR, while medical equipment manufacturing limited companies have the lowest; (2) from different regions, those pharmaceutical manufacturing listed companies in the central regions have the highest ETR, while those companies in the eastern coastal regions have the lowest; (3) from variation trend, recently the pace of decline in the general ETR of pharmaceutical manufacturing listed companies in China has narrowed with an upward trend. |
| Key words: pharmaceutical industry differentiation tax burden variation trend |
