公允价值分层计量缩小了会计-税收差异吗?  

Can Hierarchical Measurement of Fair Value Reduce Book-Tax Difference?

作　　者：杨书怀 饶斌[2] 蒋俊 YANG Shuhuai;RAO Bin;JIANG Jun

机构地区：[1]广东金融学院会计学院 [2]江西财经大学会计发展研究中心 [3]江西财经大学会计学院

出　　处：《税务研究》2021年第6期133-141,共9页

基　　金：国家自然科学基金项目“公允价值分层计量、风险决策与审计质量:基于实证与实验的双重检验”(项目编号:71862018);江西省教育厅科技重点项目“公允价值分层计量与审计质量研究”(项目编号:GJJ180244);江西省高校人文社科重点研究基地项目“公允价值计量、决策能力与审计质量”(项目编号:JD18096)的阶段性研究成果。

摘　　要：会计收益与应税收益之间的差异在一定程度上反映了会计与税收的协调效果。现行《企业会计准则》和《企业所得税法实施条例》广泛认可并运用公允价值,这必将对会计-税收差异产生重要影响。研究发现,公允价值变动损益是形成会计-税收差异的重要原因。第一层次公允价值计量与会计-税收差异显著负相关,说明会计-税收差异在逐步缩小。第二、第三层次公允价值计量与会计-税收差异显著正相关,意味着盈余管理可能造成会计-税收差异的增大。基于独立审计治理效应的进一步研究发现,高质量审计能够有效抑制第二、第三层次公允价值计量与会计-税收差异之间的正相关性。研究结论对于评估会计与税法的协调效果.完善公允价值计量准则,以及发挥独立审计的纳税评估鉴证服务具有重要意义。The difference between accounting income and taxable income reflects the coordination effect of accounting and taxation to a certain extent.Now,wide recognization and use of fair value in the Accounting Standards for Business Enterprises and the Regulations for the Implementation of the Enterprise Income Tax Law will inevitably have an important impact on book-tax difference.This paper argues that the gains and losses from changes in fair value are an important reason for book-tax difference.The first level of fair value measurement is significantly negatively correlated with book-tax difference,indicating that book-tax difference is gradually shrinking.The second and third levels of fair value measurement are significantly positively correlated with book-tax difference,which means that earnings management may cause the increase of accounting-tax difference.Further research based on the governance effects of independent audits indicates that high-quality audits can effectively suppress the positive correlation between the second and third levels of fair value measurement and book-tax difference.The research conclusions are of great significance for assessing the coordination effect of accounting and tax laws,improving fair value measurement standards,and exerting independent auditing on tax assessment and verification services.

关 键 词：公允价值 分层计量 会计-税收差异 计税基础 审计质量 

分 类 号：F812.42[经济管理—财政学]