ࡱ> molW RAbjbjȗ2Xee< < 8L(S>\888=======@eCD=988888=T>p%p%p%8=p%8=p%p%V*@>+%=N#&+ =#>0S>2+ C#C>+>+HC8888p%88888==$888S>8888C888888888< V:  -NWS"~?el'Yf[g6eg_h"}bJT YXbNYTh"}frTN f\YXbUSMOh"}frTUSMO -NWS"~?el'Yf[ Of[bShe.se@brUSMO-NWS"~?el'Yf[ St:gg:ggTy-NWS"~?el'Yf[VfNT | N8lR5u݋027-88387106h"}vvXg8h h"}OncWeb of Science, JCR YXbe2018 t^ 7 g 5e ^g[be2018 t^7 g5 eh"}~gSCI/SSCI6eU_1{6eU_T_(u`Q Nh0[be 2018t^ 7g 5eh"}~g6eU_1_(u0D^SW\ObeTy Rir~+RJournal Rankingin Categoryq_TVP[ RirTySgSc^\O{lf_!k1An Alternative View on Determinants of the Effective Tax Rate: Evidence from Cinese Listed CompaniesQ3 ECONOMICS 237/3530.8282017JCR Emerging Markets Finance and Trade wS:53 g:5u1001-1014DOI:10.1080/1540496X.2016.1256113 QHrt^: 2017e.s{|WArticle,{N\O \O0 -NWS"~?el'Yf[VfNOo`TgN Ly[8hN8lR LyoRxvzXTDNzSOvzsQWeb of Science ,{ 1 u (U_ 1 -- 1)[1]SbpS,{ 1 ag qQ 1 agh:An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies\O:Cao, JF (Cao, Jifeng); Cui, YW (Cui, Yiwen)egnQHrir:EMERGING M:Rtz|$ * N X ` d h n p ;͎͝paTEhp5OJQJ^JaJo(h|5OJQJ^JaJh|5OJQJ^JaJo(hn5OJQJ^JaJo(hl5OJQJ^JaJo(hDm5OJQJ^JaJo(ht 5OJQJ^JaJo("h^<hf5OJQJ^JaJo(h0!5OJQJ^JaJo(h |g5OJQJ^JaJo( h |g5OJPJQJ^JaJo($h |g5CJOJPJQJ^JaJo(RZt|$q~&#$/If$q~&#$/Ifgdf$$q~&#$/Ifa$kYJJ$q~&#$/If$$q~&#$/Ifa$kd$$If4F-#m ^6q~0    44 la ~dRC$q~&#$/If$$q~&#$/Ifa$$qq$q~&#$/If]q^qa$kd$$If40-#m,6q~044 la   $ , L k\J88d$q~&#$/If$$q~&#$/Ifa$$q~&#$/IfkdV$$If4Fu-#,6q~0    44 laL N d XF7$q~&#$/If$q~&#$/Ifgd(kd$$If4Z\u -# d6q~044 lap      ǸǩǩǸǸNj|m^mOm^h5OJQJ^JaJo(hx5OJQJ^JaJo(hD@5OJQJ^JaJo(hqw5OJQJ^JaJo(h0!5OJQJ^JaJo(h5OJQJ^JaJo(h(5OJQJ^JaJo(hDm5OJQJ^JaJo(h |g5OJQJ^JaJo(h|5OJQJ^JaJh|5OJQJ^JaJo(hp5OJQJ^JaJ mm$q~&#$/Ifgd0!kd$$If0-#o*6q~044 la . jdp$q~&#$/Ifgdkdx$$If0-#o*6q~044 la * , . 0 R T h j x z ~   wmwmwfwawfZfSIh-vhSaJo(hSaJo(haJo( ho(hK<aJo(h-vhK<aJo(h-vhK<aJ&hXohqw5CJOJQJ^JaJo(h5OJQJ^JaJo(h0!5OJQJ^JaJo(hxd5OJQJ^JaJo(h |g5OJQJ^JaJo("ht hqw5OJQJ^JaJo(hD@5OJQJ^JaJo(h6i5OJQJ^JaJo(. 0 X b l q_$q~&#$/Ifgd$q~&#$/If$q~&#$/Ifgd0!lkd$$If-##6q~044 lal n p r | hVG5$q~&#$/Ifgd$q~&#$/If$q~&#$/Ifgd?d-kd$$If4;F-#8I 6q~0    44 laytxd| ~ hff]]]]]]] $Ifgd-vkdY$$If4;F-#8I 6q~0    44 layt]"+       : < (>BDFf $Ifgd $IfgdS$IfFf_ $$1$Ifa$ $Ifgd-v      & ( 0 8 < ݻjN99999(h6ih6iB*OJQJ^JaJo(ph*-56hShK<B*OJQJ^JaJfHph*-5q 3hSB*OJQJ^JaJfHo(ph*-5q 9hShSB*OJQJ^JaJfHo(ph*-5q 3hB*OJQJ^JaJfHo(ph*-5q hSB*OJQJ^JaJph*-5"hB*OJQJ^JaJo(ph*-5"hK<B*OJQJ^JaJo(ph*-5hK<B*OJQJ^JaJph*-5 &(,.4<>@DFHL˶xqxj`xWJ=0hk5OJQJ^JaJh |g5OJQJ^JaJhtm.5OJQJ^JaJh-vhK<aJh-vhK<aJo(hK<aJo(haJo(h6iaJo(%h6ihB*OJQJ^JaJph*-5"hB*OJQJ^JaJo(ph*-5"hK<B*OJQJ^JaJo(ph*-5(h6ih6iB*OJQJ^JaJo(ph*-5%hLhLB*OJQJ^JaJph*-5hLB*OJQJ^JaJph*-5"hLB*OJQJ^JaJo(ph*-5DFHJLN &hx$IfK$ $$Ifa$$IfgdQ $1$a$gdkdgdP $]a$gd6i$-WDf]`-a$gd7gdQDLN  $&fhjlnprtvxξέΜΓtogYNgDgDgDgDYhQ0JCJaJhQ5CJ\aJhQCJOJQJ^JaJhQCJaJ hQo(h7}5CJKH\aJo(!hkh5CJKH\aJo(h~O5aJo( h,T5CJOJPJQJ^Jo( h5CJOJPJQJ^Jo(hQDhk5OJQJ^JaJ&hh |g5CJOJPJQJ^Jo(h |g5OJQJ^JaJo(hk5OJQJ^JaJo(xz|A<<gdQekdT$$IfF bn#DrDrB t6    34BaytQ $$Ifa$ $$Ifa$Fkd $IfK$L$Tb t-6-34BaTxz|xz|:4:8:::B:F:H:N:R:T:j:r:t:::::::;; ; ;;;; ;";$;D;F;H;J;L;l;n;p;r;t;|;~;;;;;;UhQ0JCJaJhQ5CJ\aJjUhQUhQjhQUhQCJaJhQCJOJQJ^JaJhQCJPJaJGz|y9?kd$$If#B t634BaytQ?kdL$$If#B t634BaytQ?kd$$If#B t634BaytQ$IfARKETS FINANCE AND TRADEwS:53g:5u:1001-1014DOI:10.1080/1540496X.2016.1256113QHrt^:2017Web of Science 8h_TƖ-Nv "_!k":0_!kT:0O(u!kpe (gя 180 )Y):5O(u!kpe (2013 t^N):9eQυS:WOS:000402962000001e.s{|W:Article\OsQ.͋:accounting-tax conformity; corporate tax burden; effective tax rate (ETR); ETR determinantsKeyWords Plus:SIZE; AVOIDANCE0W@W:[Cao, Jifeng] Zhongnan Univ Econ & Law, Wuhan, Peoples R China. [Cui, Yiwen] Wuhan Technol & Business Univ, Wuhan, Peoples R China.\O0W@W:Cao, JF (\O) Zhongnan Univ Econ & Law, Sch Accounting, 182 Nanhu Ave, Wuhan 430073, Peoples R China.5uP[N0W@W:caojifeng@zuel.edu.cnWeb of Science {|+R:Business; Economics; International RelationsxvzeT:Business & Economics; International RelationsISSN:1540-496XeISSN:1558-093829 W[&{vegnQHrirTy)Q:EMERG MARK FINANC TRISO egnQHrir)Q:Emerg. Mark. Financ. 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