Abstract: Based on the data of A-share listed companies in China from 2008 to 2017, this paper finds that there is obvious tax stickiness in China's listed companies, that is, when business income decreases, the reduction of corporate tax burden is less than the increase of corporate tax burden when business income increases equally. Further research finds that the above-mentioned tax stickiness of enterprises is affected by the tax inspection of tax authorities. The tax stickiness of enterprises is significantly affected by the income ratio of state tax inspection, while the tax stickiness of enterprises is not significantly affected by the income ratio of local tax inspection. Finally, we also find that the degree of tax stickiness of enterprises is significantly different in enterprises with different property rights. At the same time, the impact of tax inspection income ratio on enterprises with different property rights is also different. The impact of tax inspection income ratio on tax stickiness of state-owned enterprises is not significant, but in non-state-owned enterprises. In the enterprise, it is remarkable.

Key words: stickiness of enterprise tax-burden, revenue from tax inspection, nature of property rights, tax policy