financial derivatives, tax avoidance and tax regulations in China

This data is collected all information of financial derivatives, tax avoidance and tax regulations in China.
The main financial data comes from the CSMAR and WIND database. The use of financial derivatives of listed companies is obtained from the financial report through Python software collection. All the A-share listed companies of Shanghai and Shenzhen Stock Exchange from 2008 to 2016 were selected as initial samples

本数据集汇集了有关中国金融衍生品、避税行为及税法规定的全部信息。主要金融数据来源于 CSMAR 和 WIND 数据库。上市公司运用金融衍生品的数据通过 Python 软件从财务报告中搜集而来。选取了 2008 年至 2016 年间在上海和深圳证券交易所上市的 A 股上市公司作为初始样本。