税负与公司行为关系研究

发布时间：2018-07-18 14:49

【摘要】：我国的税收制度与税收政策随着社会发展的不断进步，也在不断的进行调整与完善，以便更好的适应经济社会的发展需要，特别是因为中国的改革开放，建立社会主义市场经济体制后，中国的税收制度已经发生了很大的变化。其次，税收制度与税收政策的变化对国内企业有重要影响，纵观我国税收制度与税收制度的变化，我国从1980年到2008年之间，对企业所得税的相关规定与内容做出了修改，税收政策的调节与修改，直接影响到企业的生产经营行为，其中最主要的方面就是企业的盈余管理行为，企业或上市公司在进行盈余管理时，税负与税收政策是一个重要的考虑因素。公司的经营行为除了会受到国家或政府的税收制度与政策的影响，还会涉及到其他方面的原因影响，上市公司在进行盈余管理行为时，作为企业管理层，税负是其考虑的主要因素，改变税收制度和税收政策，不仅会导致企业增加直接税收支出，同时也增加了公司的非税成本，所以公司往往为了实现自身利益最大化，通常会在有目标的前提下，在有关税制允许的范围内，对盈余管理进行了优化，以实现财务报告展示良好并有利于企业的目的。同时，本文基于对上市公司之间的盈余管理研究与所得税税率动机之间的关系，表明上市公司可以通过操纵非应税项目达到盈余管理目的，有助于企业管理层加深对盈余管理的进一步理解，也有助于企业的管理层据此做出正确的会计政策的选择，最终对上市公司的生产经营行为产生积极影响。本文基于税收及税收制度对上市公司盈余管理行为的选择与影响，在税收税率方面，主要从研究公司所得税对上市公司盈余管理的行为进行了实证分析研究，在公司行为方面，主要研究企业的盈余管理的行为。上市公司的税负成本，主要是通过操纵非应税项目，，以平衡税收支出和税收负担，从而有效地规避盈余管理的税收成本，并且由分析所得税税率与盈余管理程度的实证检验分析得出结论，证明税收与税收制度对公司行为的相关关系。本文共分为六个部分，包括的具体内容如下：第一章，首先介绍了本文的意义，目的，研究思路和文章结构框架的背景；第二章，回顾了在国内外的主要结果和理论概念相关文献，并从税务筹划与盈余管理的关系研究作为切入点，总结了税收制度与税收政策的变化，主要分析所得税的改变对所得税税负盈余管理的研究；第三章，理论分析，首先对这篇文章中涉及到的所有相关概念进行描述，从经济收益观与信息观理论说明公司具有降低税负成本的动机，在分析了我国目前的税制改革基础上，本文解释选择的原因，说明选择研究所得税与盈余管理之间的关系；第四章，实证研究设计部分，包括研究模型的设计，研究模型的假设，研究模型变量的选取，以及研究样本的选取，在之前的理论基础上，提出假设，所得税税负成本越高，公司的盈余管理更倾向选择通过非应税项目达到盈余管理的目的；第五章，实证部分，实证研究设计建立在文本研究的基础上，根据已建立的变量模型的设计中，收集并选取上证A股2009、2010、2011年的制造业上市公司进行实证检验，对953个样本进行检验分析，最后对检验的结果进行了分析，证明了上市公司所得税和公司盈余管理的关系，企业可以通过操纵非应税项，在一定程度上能够起到规避所得税税负的成本；第六章，结论与建议部分，在理论分析和实证检验的基础上，通过研究表明，在税收制度与税收政策的改变下，所得税的改变明显影响到企业税收税负负担，同时也证明了，越是较高的所得税税负负担，企业则越较多的选择非应税项目进行盈余管理的行为，也为相关会计政策的制定与修改，以及针对上市公司所做出的盈余管理的有关活动进行有效监管与控制方面提出建议政策。
[Abstract]:The taxation system and the tax policy of our country are continuously adjusted and perfected with the continuous progress of the social development , so as to better meet the development needs of the economy and society , especially because of the changes of the tax system and the tax system in China .

In addition to the influence of the tax system and the policy of the state or government , the company ' s business behavior will also involve other reasons . When the listed company performs earnings management , it will not only increase the direct tax expenditure , but also increase the non - tax cost of the company , so that the company can realize the purpose of earnings management by manipulating the non - taxable item , and it will help the management of the enterprise to deepen the understanding of earnings management , and also help the management of the enterprise to make the correct accounting policy choice , and finally , it will have a positive impact on the production and operation of the listed company .

Based on the choice and influence of the tax and tax system on the earnings management behavior of listed companies , the paper empirically analyzes the behavior of earnings management of listed companies from the study of corporate income tax in the aspect of tax rate .

This paper is divided into six parts , including the following concrete contents :

The first chapter introduces the significance , purpose , research thinking and the background of the structure of the article .

In the second chapter , the author reviews the main results and the relevant literatures of the theoretical concepts at home and abroad , and studies the relationship between tax planning and earnings management as the entry point , summarizes the changes of the tax system and the tax policy , and mainly analyzes the change of income tax on the earnings management of income tax .

The third chapter , theoretical analysis , first describes all the related concepts involved in this article . From the view of economic benefit and the theory of information view , this paper explains the motivation of reducing the cost of tax burden . On the basis of analyzing the current tax system reform in our country , this paper explains the reasons for the choice , and explains the relation between income tax and earnings management .

In chapter 4 , the empirical research design part includes the design of the research model , the hypothesis of the research model , the selection of the research model variable and the selection of the research sample . Based on the previous theories , it is put forward that the higher the cost of the income tax , the higher the earnings management of the company , and the purpose of earnings management through the non - taxable item .

The fifth chapter , the empirical part and the empirical research design are established on the basis of the text research . According to the established variable model design , we collect and select the manufacturing listed companies listed in the SSE 2009 , 2010 and 2011 to carry out the empirical test , analyze the 953 samples , and finally analyze the results of the inspection , prove the relationship between the income tax of the listed company and the earnings management of the company , and can avoid the cost of income tax burden to some extent by manipulating the non - taxable items .

The sixth chapter , the conclusion and the suggestion part , on the basis of the theoretical analysis and the empirical test , the research shows that under the change of the tax system and the tax policy , the change of the income tax obviously affects the burden of the enterprise tax burden , and also proves that the higher the tax burden of the income tax , the more the enterprise chooses the non - taxable item to carry on the earnings management , also provides the suggestion policy for the formulation and modification of the relevant accounting policies and the effective supervision and control of the related activities of the earnings management made by the listed companies .
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.6

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