所得税改革提高了企业盈余管理的税收成本吗?  

Does Reform of Enterprise Income Tax Increase the Tax Cost of Earning Management?

作　　者：张莹[1] 王雷[2] 

机构地区：[1]西南财经大学财税学院,四川成都611074 [2]重庆大学经济与工商管理学院,重庆401331

出　　处：《现代财经（天津财经大学学报）》2014年第6期103-113,共11页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学基金项目(13BZZ055);教育部人文社会科学规划项目(12YJA790173)

摘　　要：本文以2008年中国所得税改革为背景,实证分析本次所得税改革前后,上市公司盈余管理税收成本的变化情况,并进一步考察地区税收征管力度和公司股权性质在其中的作用。研究结果发现,上市公司的盈余管理行为与所得税成本显著正相关,在所得税改革之后,上市公司盈余管理的税收成本显著上升;相较于向下的盈余管理,向上的盈余管理的所得税成本在所得税改革之后上升的更多。同时,所在地区税收征管力度较大、股权性质为国有的上市公司,其盈余管理的所得税成本更高;但并未发现所得税改革之后,上述因素对盈余管理税收成本产生显著影响。Based on the 2008 tax reform in China, this paper empirically analyses the changes in the tax cost of earning management before and after the reform of enterprise income tax, and discusses the regulative effect of tax collection efficiency and corporate ownership property in those changes. The results indicate that earning management is positively related to tax costs. In the post-reform of enterprise income tax, the tax cost of earning management is significantly increased. The tax cost of upward earnings management is rising even more in comparison with the earning management downward. Further research shows that the tax cost is much more in the state-owned firms with higher regional tax collection efficiency. However, we cannot draw a conclusion that the regional tax collection efficiency and corporate property have a significant impact on the tax cost change of earning management.

关 键 词：所得税改革 盈余管理 所得税成本 税收征管 

分 类 号：F810.423[经济管理—财政学]