所有权性质、税收规避和商业信用模式  

Ownership,Tax Avoidance and Trade Credit Mode

作　　者：付佳 Fu Jia(School of Economics and Trade, Guangdong Mechanical and Electrical Polytechnic , Guangzhou 510515 , Ching)

机构地区：[1]广东机电职业技术学院,经济贸易学院,广东广州510515

出　　处：《财经理论研究》2018年第1期12-22,共11页Journal of Finance and Economics Theory

基　　金：国家自然科学基金项目(71172198)

摘　　要：本文从委托代理的视角,研究了税收规避对商业信用模式的影响。研究结果表明,企业的税收规避行为与高成本的商业信用模式显著正相关,其中,所有权性质对税收规避与商业模式之间的关系具有负向的调节作用。进一步研究发现,非国有企业的税收规避行为会大大增加高成本的商业信用模式,提高企业的交易成本,而国有企业的税收规避行为对高成本的商业信用模式影响较小或不显著。这些研究结论对于深入理解税收规避与企业商业信用模式的关系,丰富税收规避经济后果的研究文献具有一定的价值和意义。From the perspective of trust and agency, this article examines the impact of tax avoidance on trade credit mode. The results show that the relationship between corporate tax avoidance behavior and high - cost trade credit model is significant positive, in which the ownership has a negative regulatory role. Further study shows that tax avoidance of non - state enterprises will greatly increase the high - cost trade credit model, while tax avoidance of the state - owned enterprises affected less. These findings will be of certain value and significance to deeply un-derstand the relationship between tax avoidance and trade credit mode , enrich the research of the consequence of tax avoidance.

关 键 词：税收规避 商业信用模式 所有权性质 交易成本 委托代理 

分 类 号：F275[经济管理—企业管理]