基于不同股权结构的上市公司税收筹划行为研究——来自中国国有上市公司和民营上市公司的经验证据  

Tax Planning Analysis Based on Listed Company with Different Ownership Structure——The Empirical Evidence from State-owned Listed Company and Private Listed Company in China

作　　者：郑红霞[1] 韩梅芳[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《中国软科学》2008年第9期122-131,共10页China Soft Science

摘　　要：有效税收筹划理论一直是企业税收战略研究的重要领域。本文从股权结构的角度,选取上市公司2002-2005年的数据,以民营上市公司和国有上市公司为样本进行实证检验,揭示在不同的股权性质和结构下,民营上市公司和国有上市公司如何在税收节约与非税成本之间进行权衡。经验证据显示,国有上市公司更倾向于采取保守的税收筹划行为。Theory of effective tax planning is always an important area in the research on business tax strategy. This paper takes State - owned Listed Company and Private Listed Company over the time framework between 2002 and 2005 as research objects and makes analysis on this question. Through empirical research, we find that State - owned Listed Company has higher financial reporting costs than Private Listed Company＇ s, which is more likely to adopt conservative tax planning.

关 键 词：有效税收筹划 股权结构 实际所得税率 非税成本 

分 类 号：F270[经济管理—企业管理]