{"created":"2023-06-20T13:02:36.016639+00:00","id":890,"links":{},"metadata":{"_buckets":{"deposit":"0d2999d3-943d-41e5-a181-70fa3f82dab1"},"_deposit":{"created_by":3,"id":"890","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"890"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00000890","sets":["19:118:116"]},"author_link":["1371","1370"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"312","bibliographicPageStart":"295","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"大阪産業大学経済論集"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"薄, 斌"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"BO, Bin","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The new Law on Enterprise Income Tax went into effect in the year of 2008. The most noteworthy of the new Law is that it unified the tax rates of domestic enterprises and foreign enterprises. The foreign enterprises in China had been enjoying preferential tax treatments for more than 20 years while the domestic enterprises suffering a higher tax rates raised opposing voices. Although the tax rates have been reduced, it's still not sure whether it could be a tax reduction. ETR is about to used in the research to evaluate the tax burden on companies. Base on ETR of listed companies, we could find how the new Law influents the companies, and differences between companies from different areas or industries.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11394639","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"大阪産業大学経済学部国際経済学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-10-01"}],"displaytype":"detail","filename":"KJ00008850983.pdf","filesize":[{"value":"27.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/890/files/KJ00008850983.pdf"},"version_id":"a2a14a29-2f8b-4214-b480-a9e42893a755"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"影響","subitem_subject_scheme":"Other"},{"subitem_subject":"実質負担率","subitem_subject_scheme":"Other"},{"subitem_subject":"上場企業","subitem_subject_scheme":"Other"},{"subitem_subject":"Enterprise Income Tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Influences","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"ETR","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Listed Companies","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"中国における2008年新企業所得税法の影響 : 上場企業の実質負担率を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国における2008年新企業所得税法の影響 : 上場企業の実質負担率を中心に"},{"subitem_title":"A Study of the Influence of the Law on Enterprise Income Tax : with a Focus on ETR of Listed Companies","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["116"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-10-01"},"publish_date":"2013-10-01","publish_status":"0","recid":"890","relation_version_is_last":true,"title":["中国における2008年新企業所得税法の影響 : 上場企業の実質負担率を中心に"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:41:02.494601+00:00"}