战略差异影响企业税收激进程度吗?——基于“账税差异”的检验  

Does Deviant Strategy Affect Enterprise Tax Radicalization?An Inspection Based on Book-Tax Difference

作　　者：潘俊 王亚星[3] PAN Jun;WANG Yaxing(School of Business,Renmin University of China,Beijing 100872,China;School of Accounting,NanjingAudit University,Nanjing 211815,China;Beijing National Accounting Institute,Beijing 101312,Chin)

机构地区：[1]中国人民大学商学院,北京100872 [2]南京审计大学会计学院,江苏南京211815 [3]北京国家会计学院,北京101312

出　　处：《中南财经政法大学学报》2019年第6期52-60,159,160,共11页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金资助项目“企业战略定位对公司财务决策的影响机理研究”(71772173);国家自然科学基金资助项目“控股股东‘掏空’及其经济后果:来自企业所得税的影响”(71502033);国家自然科学基金资助项目“双重网络嵌入视角下家族企业高管团队冲突动态演化及其影响研究”(71572071);中国博士后科学基金资助项目“地方政府融资模式解构、运行机制及协调策略研究”(2017M61108)

摘　　要：本文以2008~2016年A股上市公司为样本,研究战略差异对企业税收激进程度的影响,结果显示:企业采取的战略偏离行业传统战略的程度越高,企业避税行为越激进。进一步研究发现,当企业经营业绩较差、信息透明度较低以及大股东监督效应较弱时,企业战略差异与税收激进程度之间的正相关关系更为显著。此外,不同的战略类型对企业避税活动的影响也存在差异,进攻型企业战略显著增加了企业税收激进程度。本文的研究结论不仅丰富了战略定位与避税行为的学术文献,也为有关部门对采取非常规战略的公司加强税收监管提供了有益参考。This paper takes A-share listed companies from 2008 to 2016 as research samples to study the influence of strategic difference degree on corporate tax radicalization.The empirical results show that companies which adopt strategy deviating from the traditional industry strategy will take more aggressive tax avoidance behavior.Further research shows that when the pressure on corporate performance is high,the transparency of information is low and the supervisory effect of major shareholders is weak,the positive correlation between the degree of corporate strategic difference and the degree of tax radicalization is strengthened.In addition,this paper studies the direction of the degree of strategic difference,and the results show that the positive degree of strategic difference can significantly increase the degree of enterprise tax radicalization.It not only enriches the research literature on strategic positioning and tax avoidance behavior,but also provides useful reference for stakeholders to supervise the companies with unconventional strategies.

关 键 词：战略差异 税收激进程度 账税差异 信息透明度 大股东监督 盈余管理 

分 类 号：F275[经济管理—企业管理]