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NM?0?Y?g-N\ON?v?bD???D?,g?!j??\?vNO6eeQ?:N;N ?'Y?WON?v?bD???D?,g??S?v?6eeQ?:N;N ??HNON@b?_z?E\lD?,g'`6eeQRM??vq_??^???Rf>f ?ON@b?_z?v/}?'`_NO??Rf>f0 ,{ N ?b?lQ?D?,g?vR^X[(W>f ?f??v?-NS???0'YON`S g>yOD?,g0lQ?D?,g?T4?z6e?v??OGW??????f>f NGS ?\ON`S g>yOD?,g0lQ?D?,g?T4?z6e?v??OGW??????f>f NM?0t??NTt^?'YON`S g>yOD?,g?v??O'Y?NvQ? gD?,g?v??O ? ?\ON`S g>yOD?,g?v??O\?NvQ? gD?,g?v??O ??? w? ?P7?D?,g_Nf>fT'YON>P?e ?N'YlQ??vD?,g?-N?????N@b?_z?v?-N???0?Y?g???D?,g?-NS????f:y?ND?,g6e?(W N T6eeQ*N?b???R^?v?-NS??? ?RON@b?_z?E\l6eeQRM??v??g???\O(u\?Nek?R:_0 ______________________ ???e.s? [1]-^kS.b?OND?,gb?@b?_z?[E?z??vKm?{[J] ?"??xvz ?2005 ??5 ??83-910 [2] _3?.-N?ON@b?_zz6eR_????xvz[J] ?z?xvz ?2005 ??12 ??55-570 [3] _3?.-N?ON@b?_zz?R_??vN,?GWa?R?g[J] ?pe??Nm?b/g?Nmxvz ?2008 ??4 ??131-1410 [4] _3?.-N?ON@b?_zz??v?`R^[J] ?WS??Nm ?2009 ??1 ? ?3-100 [5]Arnold C. Harberger. The Incidence of the Corporation Income Tax. The Journal of Political Economy, Vol. 70, No. 3. 1962, pp. 215-240. [6]Arnold C. Harberger.  The ABCs of Corporation Tax Incidence: Insights into the Open-Economy Case. Tax Policy and Economic Growth, Washington D.C.: American Council for Capital Formation, 1995. [7]R. Alison Felix, Passing the Burden:  Corporate Tax Incidence in Open Economies , Luxembourg Income Study Working Paper No. 468, 2007. [8]Joseph A. Pechman,  Distribution of Federal and State Income Taxes by Income Classes , The Journal of Finance, 1972, Vol. 27, No. 2, pp. 179-191. [9]Joseph A. Pechman,  Who Paid the Taxes, 1966-1985 , Washington D. C. : Brookings, 1986. [10]Daniel B. Suits.  Measurement of Tax Progressivity . American Economic Review Vol. 67, No. 4 (1977), pp747 752. Abstract?This article analyzes the income distributive effect of China's Enterprise income tax by using financial data of all the listed companies during 2001-2010 and obtains the following conclusions: First, if assuming the tax burden born by the social capital, enterprise income tax is slightly regressive, if assuming the tax burden only born by the company s capital, the enterprise income tax is certainly progressive, if assuming the tax burden is some kind of combination of above two situations, then the enterprise income tax is likely to be proportional to the distribution of capital. Second, considered the factor of capital mainly concentrated on the high income individuals, the distributive effect of China's Enterprise income tax should be progressive and positive. In the whole, enterprise income tax should be helpful in reducing the residents income disparities. 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