Abstract：
Using the data of Chinese listed companies from 2006 to 2010,the research studies the effect of the factual controller nature and the local government competition and other factors on the corporate effective income tax rates in the context of China's transition system.The results show that private enterprises’ effective tax rates is significantly lower than the state-owned enterprises,the central state-owned enterprises’ effective income tax rates significantly lower than the local state-owned enterprises;after the income tax system changed in 2008,the degree that the regional environmental differences affect corporate tax avoidance is reducing;and the greater the degree of local government intervention to the market,the lower the effective income tax rate is,and the less the actual income tax rate difference between the in the private companies and state-owned companies is.These results suggest that the equity property characteristic and local economy development can influence corporate tax avoidance motivation and possibilities.
2015 
