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A Study on the Influence of Corporate Income Tax on Investment of Real Estate Companies in China

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DOI: 10.23977/icemgd.2019.003

Author(s)

Xinting He

Corresponding Author

Xinting He

ABSTRACT

In China, housing is one of the most heated issues among generations. Due to the high rise of demand of housing, real estate companies and its investment as well as its influential factor corporate income tax are always a focus of people’s attention. This passage is to analyze the influence of corporate income tax on the investment of real estate companies by constructing a regression model, after which we can draw a conclusion that non-linear correlation exists between corporate income tax and investment of real estate companies. Regarding to this conclusion, relevant recommendations are proposed at the end of this passage.

KEYWORDS

China; Real Estate; Corporate Income Tax; Investment; Regression Model

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