Abstract

Analysis of the income before tax influencing factors of state-owned and state holding industrial enterprises based on the ordinary least squares regression method

Author(s): Li Xiang, Yu Si-Min, Liu Li

Profit is really important to the survival and development of enterprises so that the research on the influencing factors is of great significance. The paper takes the sales from main business, the cost of main business, the tax and surcharge of main business as Explanatory Variables, and take the income before tax (IBT) as explained Variable. Based on the calculation path of IBT, we establishes the nonlinear model between main sales and IBT after series regression analysis by EVIEWS and OLS on the data samples of IBT and its relevant aspects during 1998 to 2011. Using Empirical Analysis Methods, we can infer that IBT and sales form main business have positive relation which is coherent to practice, however, the square of IBT and Tax of main business have reversed changing which is against economy theory. At last, with above points, the paper makes proposals to increasing the IBT.


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