审计鉴证业务的专业程度对企业避税的影响研究  

Research on the Influence of Professional Degree of Auditing Assurance Business on Corporate Tax Avoidance

作　　者：王玺[1] 张崇元 WANG Xi;ZHANG Chong-yuan(Central University of Finance and Economics,Beijing 100081)

机构地区：[1]中央财经大学

出　　处：《商学研究》2019年第4期22-28,共7页Commercial Science Research

基　　金：湖南省社科基金项目“房产税征收对长沙房地产市场的预期效应分析”(项目编号:13YBB037)

摘　　要：公司因利益驱使往往会通过降低公司财务的透明性和会计信息的质量进行避税。专业程度高的审计鉴证单位一方面会通过其专业的财务知识和技能有效地识别企业存在的逃避税收行为,另一方面也会因为利益关系利用其专业知识帮助企业进行避税。本文以我国上市公司为研究对象,在考虑了企业产权性质、企业所处行业等异质性因素后对审计鉴证单位专业程度和企业避税程度进行研究。研究发现,审计鉴证单位越专业,对应的被审计单位避税程度越高。其中,民营企业的避税程度要高于国有企业,第二大类产业和第四大类产业更容易避税。Companies are driven by interests to avoid taxation by reducing the transparency of the company’ s finances and the quality of accounting information. On the one hand, professional auditing and certification units effectively identify the tax evasion behaviors of enterprises through their professional financial knowledge and skills. On the other hand, they use their professional knowledge to help enterprises avoid taxation because of their interest. This paper takes China’s listed companies as the research object, and considers the professional degree of the auditing certification unit and the degree of corporate tax avoidance after considering the nature of the property rights of the enterprise and the industry in which the enterprise is located. The study finds that the more professional the auditing unit is, the higher the degree of tax avoidance of the audited unit. Among them, the degree of tax avoidance of private enterprises is higher than that of state-owned enterprises;the second largest category of industries and the fourth largest category of industries are more likely to avoid taxation.

关 键 词：避税 审计专业程度 企业性质 行业环境 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]