政府治理、终极控制与上市公司税收激进行为  

Governmental Governance,Ultimate Control and Tax Aggressiveness

作　　者：金鑫[1] 俞俊利[2] 

机构地区：[1]浙江工业大学经贸管理学院,浙江杭州310023 [2]上海立信会计学院会计研究院,上海201620

出　　处：《中南财经政法大学学报》2015年第5期117-125,160,共9页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金青年项目"政治周期;隐性资源市场与企业财务决策"(71402169);浙江省哲学社会科学规划项目"政治周期;高管社会资本与民营企业的会计政策选择"(14NDJC166YB);浙江省自然科学基金青年项目"政府治理;高管关系资本与企业资本配置效率"(LQ14G020009);上海晨光计划"公司高管选任的道德评价研究:影响;机理;后果"(12CG67);上海教委创新项目"高管选任中的道德评价及其后果分析:基于非正式制度安排"(13YS117);浙江省哲学社会科学重点研究基地--技术创新与企业国际化研究中心资助

摘　　要：转轨经济环境中,企业为获取更多留存资源而产生的税收激进行为,会受到政府治理效率与企业终极控制结构的影响。本文利用中国A股公司2002-2013年数据进行检验发现,相比国有企业,民营企业对税收激进行为的态度较为谨慎;政府治理效率低下使企业税收激进活动更为积极,且政府治理效率对民营企业税收激进行为的影响作用高于国有企业;税收政策变更也会影响企业税务筹划的积极性。这说明对制度效率的评判有助于改进政府治理中的税收征纳行为。In the circumstances of transition economy,enterprises' aggressive tax activities for retaining more resources are affected by the quality of governmental governance and the structure of ultimate control.This paper examines the tax aggressiveness of the firms whose property of ultimate controller is different.The effect of institutional environment on these tax activities in this specific institutional environment is different,which also reflects the institutional efficiency.By using the empirical data of China's A-share listed companies from 2002 to 2013,we make an empirical study and suggest that compared with the state-owned enterprises,the private enterprises' attitude toward aggressive tax activities tends to be more cautious;central state-owned enterprises tend to be more aggressive than local state-owned enterprises;the realization of those activities and the effectiveness of tax policy changes are closely related with the quality of governmental governance;and the reduction of the legal income tax rate does have an effect on the enthusiasm of the enterprises' tax planning,which implies that the evaluation of institutional efficiency can help to improve the taxation behaviors in governance.

关 键 词：政府治理 终极控制 税收激进 制度效率 

分 类 号：F275.5[经济管理—企业管理]