实际控制人、政府干预与税务筹划倾向

发布时间：2019-07-02 09:28

【摘要】：税务筹划是企业税收战略管理活动的重要组成部分,有效税务筹划理论是为国内外学者研究税收战略的重要基础。已有经验证据表明,不同股权结构(国有、民营)对上市公司税务筹划行为选择存在明显影响。以上市公司2011~2015年共5年的数据为样本,比较分析了国有和民营上市公司、中央国有和地方国有上市公司对税收成本与非税成本的权衡选择,进而研究了其对税务筹划行为选择的影响,结果表明:国有上市公司的实际所得税率明显高于民营上市公司,地方国有上市公司的实际所得税率稍高于中央国有上市公司。
[Abstract]:The tax planning is an important part of the enterprise's tax strategy management activities, and the effective tax planning theory is an important basis for the domestic and foreign scholars to study the tax strategy. The empirical evidence has shown that different ownership structures (state-owned and private) have a clear impact on the selection of tax planning of listed companies. The paper compares the trade-off between the tax cost and the non-tax cost by the state-owned and private listed companies, the central state-owned and the local state-owned listed companies, and then studies the influence of the state-owned and private-listed companies, the central state-owned and the local state-owned listed companies on the choice of the tax planning behavior, and the results show that: The actual tax rate of the state-owned listed company is higher than that of the private listed company, and the actual tax rate of the local state-owned listed company is slightly higher than that of the central state-owned listed company.
【作者单位】：中南大学商学院;
【分类号】：D922.22;F275.4

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