资本市场压力、税制改革与企业税账一致避税  

Capital market pressure,tax rate reduction and confirming tax avoidance

作　　者：李青原[1] 曾姝[1] 王红建[2] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072 [2]暨南大学管理学院,广东广州510632

出　　处：《东南大学学报（哲学社会科学版）》2017年第2期67-76,共10页Journal of Southeast University(Philosophy and Social Science)

基　　金：国家自然科学基金项目(71672129;71272228;71602069)成果之一

摘　　要：除了"税账差异避税"策略外,企业也能够通过"税账一致避税"策略实现节税目的。我们借鉴Badertscher提出的税账一致避税指标,根据中国企业信息披露情况进行调整,以2003年至2013年工业企业数据库和沪深两市A股上市非金融类企业为样本研究了中国企业的税账一致避税行为。我们发现,资本市场压力对企业的税账一致避税程度有较强的抑制作用,因此非上市企业的税账一致避税程度显著高于上市企业。在预期适用税率大幅降低时,非上市企业会通过税账一致避税推迟缴纳所得税以减轻企业的税收负担。我们的研究初步探索了中国企业税账一致避税程度的度量方式,从新的视角完善了对企业避税行为的研究。Besides the non-confirming tax avoidance,firms also engage in confirming tax avoidance.We first modify the confirming tax avoidance measure developed by Badertscher et al.(2016)according to the Chinese firms'information disclosure,and then study the confirming tax avoidance behavior of Chinese firms with this modified measure.Using the 2003-2013 data of private and listed firms in Shanghai and Shenzhen stock exchanges,we find that private firms engage in more confirming tax avoidance because market pressure can exceed the extent to which public firms engage in confirming tax avoidance.In anticipation of large tax reduction,private firms engage in more confirming tax avoidance than public firms to shift tax payment from a-high tax year to a-low tax year.Our study serves as a preliminary exploration of conforming tax avoidance measure of Chinese firms and listed companies,thus improving the research on tax avoidance of Chinese firms from a new perspective.

关 键 词：税账一致避税 税账差异避税 资本市场 税制改革 企业税账 企业避税 

分 类 号：F275[经济管理—企业管理]