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The impact of business income tax policy on the institutional investors in the capital market has not been paid extensive attention.This paper studies the problem under the situation of the implementation of new tax law in 2008. The analysis found that after the cancel of the deductible limit provisions of the equity investment, the institutional investor’s holdings of stocks increased significantly. Moreover, different types of institutional investors will have different shareholding behaviors under the background of new tax law.

Does Business Income Tax Have an Effect on the Holding Behaviour of Institutional Investors? - Based on Experience Research of the Reform of Business Income Tax