The paper, from the dynamic point of view, analysizes the influence of the Value-added Tax transformation on whole burden of taxation of listed companies in SSE of Jiangsu with public disclosure data, considering the time value of money factor.
本文利用江苏沪市上市公司公开披露资料,考虑资金时间价值的因素,从动态角度分析了增值税转型对江苏沪市上市公司整体税负的影响情况。
参考来源 - 增值税转型对江苏沪市上市公司整体税负影响的动态实证分析·2,447,543篇论文数据，部分数据来源于NoteExpress
研究结果表明，新企业所得税法实施后，各行业和地区所得税整体税负均有不同程度下降。
The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop.
他的另外一个观点也是对的：在其它条件不变的情况下，碳排放税应当取代其它税种，而不是提高整体税负。
He is right, too, that the taxation of emissions should, other things being equal, replace other taxes, rather than raise the overall level of taxation.
另一种观点虽然承认增值税将增加整体的税收负担，但是却辩解称可以避免对个人收入和企业收入征收更高的税负。
Another argument for the VAT concedes it will increase the overall tax burden but preclude higher taxes on personal income and corporate income.
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