增值税费用特性——来自中国情境下的经验证据  

A Study on the Expense Property of VAT: Based on Empirical Evidence in Chinese Context

作　　者：孙晓妍[1,2] 盖地[3] 

机构地区：[1]北京交通大学中国产业安全研究中心博士后工作站,北京10044 [2]烟台大学经济管理学院,山东烟台264005 [3]天津财经大学商学院,天津300222

出　　处：《财经论丛》2015年第7期75-83,共9页Collected Essays on Finance and Economics

基　　金：山东省教育厅高校人文社会科学研究基金资助项目(J13WG82)

摘　　要：通过增值税、营业税的对比研究,表明增值税与营业税同样显著地影响企业盈余,也同样是税务筹划关注的重要税种,但因增值税未纳入利润表,给企业管理层提供了隐秘的税务筹划机会。建议将增值税费用化处理并纳入利润表,既有利于"营改增"后的税收监管,还能约束企业管理层的税务筹划,更真实地反映企业盈余。研究还发现,公司治理结构中董事长、总经理的职位若由同一人担任,可显著影响增值税的现金流动,这应是完善公司治理的方向。Comparative study of VAT and ET shows that VAT , as well as BT, significantly affects corporate earnings , and is a major concern for tax planning .However, the exclusion of VAT from the Income Statement provides corporate manag-ers with more invisible tax planning opportunities .Therefore, this article recommends expesing VAT and including it in the In-come Statement , which will not only be conducive to tax supervision , but also constrain corporate managers from tax planning so as to truly report company earnings .This paper also finds that the corporate governance structure , in which the president is the CEO at the same time , will significantly affect the cash flow of VAT .The author believes this should be the direction in optimizing corporate governance .

关 键 词：增值税 增值税费用化 税务筹划 企业盈余 

分 类 号：F810.42[经济管理—财政学]