Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
| Variable | Mean | Sd | Min | Max |
| Web | 0.126 | 0.332 | 0.000 | 1.000 | E-mail | 0.156 | 0.364 | 0.000 | 1.000 | Both | 0.183 | 0.386 | 0.000 | 1.000 | Rate 1 | 0.117 | 0.161 | −0.542 | 0.330 | Rate 2 | 0.097 | 0.164 | −0.642 | 0.330 | Etr | 0.183 | 0.159 | 0.000 | 0.792 | Btd | 0.044 | 0.108 | −1.440 | 4.984 | Lasset | 9.782 | 1.367 | 7.313 | 13.971 | Lage | 1.894 | 0.773 | 0.000 | 3.871 | Roa | 0.119 | 0.174 | 0.000 | 0.902 | Cost | 0.051 | 0.053 | 0.001 | 0.305 | Lev | 0.061 | 0.068 | 0.000 | 0.365 | Ratio | 0.574 | 0.242 | 0.052 | 0.983 | Labor | 4.613 | 1.059 | 2.485 | 7.748 |
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