Abstract Based on the 2002-2011 financial data of China’s Ashare listed company and the appropriate correction of new classical investment theory model, the paper empirically studies the actual effect on enterprise investment of new enterprise income tax reform in 2008 and VAT reform in 2009 by random forest method. Research indicates the twice tax reforms strengthen the stability of China’s tax policy, increase industry gap of enterprise tax burden, and narrow the gap of region and enterprise property. The results enhance the enterprise’s rational expectations to tax policy, gain game space among enterprises, tax department and local government. The necessary measures should be taken to ensure the rationality of the tax system and the fairness of tax law enforcement.
LIU Re-Hong,SHI Yan-Beng. Actual Impact of China’s Tax Reform on Investment in Equipment——Based on Random Forest Method. Economic Survey, 2013, 1(2): 0133.
2013, Vol. 1 
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