社会责任披露与税收规避  

The CSR Report and Tax Avoidance Behavior

作　　者：杨理强[1] 陈爱华[2] 陈菡[2] 

机构地区：[1]厦门大学管理学院 [2]厦门国家会计学院

出　　处：《投资研究》2018年第8期4-25,共22页Review of Investment Studies

基　　金：教育部人文社会科学重点研究基地重大项目"大数据环境下财务报告分析框架的重构与应用"(15JJD630011);福建省社科课题项目"福建省家族企业传承模式选择的动因及其治理效率研究"(FJ2015C133)

摘　　要：本文探讨社会责任报告披露企业的长短期税收规避行为,并同时采用所得税税收规避和当期税收现金支付比率衡量。研究表明,(1)披露企业的税收规避程度显著低于未披露企业;(2)国有披露企业的税收规避程度显著低于其他类型企业;(3)社会责任披露与税收规避的负向关系对于应规披露企业才显著,而对于自愿披露企业,负向关系存在但不显著。In this paper, we investigate the tax avoidance behavior of the CSR report company both from long term and short term. By using the company income tax avoidance index and the tax cash pay as two aspect of measurement, we find that,(1)the CSR report company have lower tax avoidance behavior;(2) the CSR report company with SOE have significant lower tax avoidance behavior than the other type company;(3) the negative correlation between the CSR report and tax avoidance is exist both in force-report group and voluntarily-report group, but only significant in force-report group.

关 键 词：社会责任 税收规避 产权性质 披露意愿 

分 类 号：G38[文化科学] H26[语言文字—少数民族语言]