所得税税负对企业成本结构的影响研究  

Research on the Impact of Income Tax Burdenon Enterprise’s Cost Structure

作　　者：李楠 韩岚岚[1] LI Nan;HAN Lan-lan(Shandong Technology and Business University,Yantai 264005,China)

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《山东工商学院学报》2023年第6期11-21,共11页Journal of Shandong Technology and Business University

基　　金：山东省社科规划研究项目“山东省企业创新持续性研究:测度、效应及提升策略”(20CGLJ17)。

摘　　要：“减税降费”是近年来我国采取的刺激经济发展的重要举措。企业税负的高低影响到企业的生产经营活动,主要探究所得税税负与企业成本结构的关系。实证研究表明,所得税税负越低,企业的成本结构弹性越强。进一步研究发现,所得税税负与成本结构之间的负相关关系在非国有企业以及创新投入高的企业中更为明显。该研究不仅丰富了企业税负经济后果的研究成果,也为成本结构影响因素的研究拓展了新的视角,同时为政府和企业了解所得税税负对企业成本管理方面的作用提供了借鉴和参考。“Tax Cut and fee Reduction”are important measures adopted by the state to stimulate economic development in recent years.The level of tax burden will affect the production and operation activities of firm.As the main tax category of firm,the economic consequences of income tax burden are worth in-depth study.This paper mainly explores the relationship between income tax burden and cost structure.The income tax burden affects the cost structure of the corporate.The empirical results show that,when income tax burden is low,cost elasticity is high.Further evidence shows that,in SOEs and in firms with high innovation input,the negative relation between income tax burden and cost elasticity strengthens.The paper not only contributes to the literature on consequences of income tax burden,and the determinants of cost structure decisions,but also provides insight into understanding the effect of income tax burden on strategic cost management by providing empirical evidence from inside the field of managerial accounting.

关 键 词：所得税税负 成本结构 减税降费 

分 类 号：F812.42[经济管理—财政学] F275