The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises

Table 1

Variable measurement.

Variable type	Variable	Variable description
Internet usage indicators	Web	The use of official web pages represents the use of the Internet by enterprises
	E-mail	The use of e-mail represents the use of the Internet by enterprises
	Both	The use of official web pages or e-mail indicates that enterprises use the Internet
Enterprise tax burden	Rate 1	Difference between nominal tax rate and effective tax rate
	Rate 2	Difference between the average tax burden of the province and the effective tax rate of the enterprise
	Etr	Effective tax rate (income tax payable/total profit)
	Btd	Book-tax difference (total profit − taxable income)/total assets)
Control variables	Lasset	Natural logarithm of enterprise scale
	Lage	Natural logarithm of enterprise age
	Roa	Net profit/total assets
	Cost	Management cost/total assets
	Lev	Growth rate of total liabilities
	Ratio	Current assets/total assets
	Labor	Annual average number of employees