我国上市公司企业所得税税务筹划有效性研究
发布时间：2018-10-17 17:03
【摘要】：在我国,税务筹划理论研究和实务的发展非常缓慢也比较隐蔽。并且,税务筹划理论研究明显滞后于税务筹划实务,导致税务筹划实务存在较大风险。那么,我国企业税务筹划的效果如何呢?它们是不是进行了有效的税务筹划?本文从税务筹划的目标出发,基于有效税务筹划理论,实证分析我国上市公司企业所得税税务筹划的效果,以提高我国上市公司所得税税务筹划的有效性为最终落脚点。 基于有效税务筹划理论,本文在对企业税务筹划套利方法与有效性评价标准进行分析的基础上,提出了研究的前提条件,构建了所得税税务筹划评价的基本框架。企业进行的税务筹划是否有效,主要取决于(1)是否合法(2)是否恰当履行了纳税义务(3)是否减轻税收负担来最大化企业价值。假设本文的研究对象都遵守且尊重税法等法律,且恰当履行了纳税义务。基于有效税务筹划理论,本文构建了以税务筹划的目标为切入点,递进分析我国上市企业所得税税务筹划有效性的基本模型：将所得税税负的降低称作企业进行所得税税务筹划的直接目的；将企业通过企业所得税税务筹划降低企业所得税税负增加企业价值称作企业进行所得税税务筹划的有效目标。通过明确有效税务筹划的目标以及对目标实现的递进式分步分析,间接权衡了非税成本与税收成本,得出了可操作的对我国上市公司企业所得税税务筹划效果进行评价的模型。 将所得税税务筹划评价的基本框架应用到实证分析中。实证结果发现：从整体上看,我国上市公司的有效税率低于适用税率。并且所有样本中58%公司税收规避成功。但是,成功避税的公司并没有得到正面的市场反应,没有因为成功避税而提高了企业价值。 有效的税务筹划还需要考虑隐性税负的影响。本文对我国上市公司隐性税负的存在情况进行简单分析,结果发现,我国上市公司存在隐性税负。隐性税负的存在直接增加企业的实际税负,降低企业所得税税务筹划直接目标的实现程度,最终影响企业所得税税务筹划有效性的实现程度。 通过以上分析和研究,本文最终结论为：我国上市公司的企业所得税税务筹划能够实现降低实际税负的直接目标。但是,税收规避成功的公司,其在税务筹划过程中没有有效权衡税收与非税成本,企业价值没有因为税收规避成功而得到提升,税务筹划的有效目标没有实现。
[Abstract]:In our country, the development of tax planning theory and practice is very slow and covert. Moreover, the theoretical study of tax planning lags behind the practice of tax planning, which leads to greater risks in the practice of tax planning. So, what is the effect of tax planning in our country? Are they effective tax planning? Starting from the goal of tax planning and based on the theory of effective tax planning, this paper empirically analyzes the effect of tax planning of listed companies in China, with the aim of improving the effectiveness of tax planning of listed companies in China. Based on the theory of effective tax planning, based on the analysis of arbitrage method and evaluation standard of enterprise tax planning, this paper puts forward the precondition of the research, and constructs the basic framework of tax planning evaluation of income tax. Whether the tax planning is effective or not mainly depends on (1) whether it is legal or not (2) whether the tax obligation is properly fulfilled (3) whether to lighten the tax burden to maximize the value of the enterprise. It is assumed that the subjects of this paper abide by and respect tax laws, and properly fulfill their tax obligations. Based on the theory of effective tax planning, this paper takes the goal of tax planning as the starting point. A progressive analysis of the effectiveness of the tax planning of listed enterprises in China's basic model: the reduction of income tax burden is called the direct purpose of income tax planning; To reduce the enterprise income tax burden and increase the enterprise value through the enterprise income tax planning is the effective goal of the enterprise income tax planning. By defining the objective of effective tax planning and the stepwise analysis of the realization of the target, the paper indirectly balances the non-tax cost and the tax cost, and obtains an operational model for evaluating the effect of tax planning of listed companies in China. The basic framework of tax planning evaluation of income tax is applied to empirical analysis. The empirical results show that the effective tax rate of listed companies is lower than the applicable tax rate. And 58% of all samples of corporate tax evasion were successful. However, successful tax avoidance companies have not received a positive market response, and the success of tax avoidance has not increased corporate value. Effective tax planning also needs to consider the impact of hidden tax burden. This paper makes a brief analysis of the existence of hidden tax burden of listed companies in China, and finds that there is hidden tax burden on listed companies in China. The existence of hidden tax burden directly increases the actual tax burden of the enterprise, reduces the degree of realization of the direct goal of the enterprise income tax planning, and ultimately affects the realization degree of the effectiveness of the enterprise income tax planning. Through the above analysis and research, the final conclusion of this paper is: the enterprise income tax planning of listed companies in China can achieve the direct goal of reducing the actual tax burden. However, the successful company of tax evasion has not effectively weighed the tax and non-tax costs in the process of tax planning, the enterprise value has not been promoted because of the success of tax evasion, and the effective goal of tax planning has not been realized.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.6
本文编号：2277356
[Abstract]:In our country, the development of tax planning theory and practice is very slow and covert. Moreover, the theoretical study of tax planning lags behind the practice of tax planning, which leads to greater risks in the practice of tax planning. So, what is the effect of tax planning in our country? Are they effective tax planning? Starting from the goal of tax planning and based on the theory of effective tax planning, this paper empirically analyzes the effect of tax planning of listed companies in China, with the aim of improving the effectiveness of tax planning of listed companies in China. Based on the theory of effective tax planning, based on the analysis of arbitrage method and evaluation standard of enterprise tax planning, this paper puts forward the precondition of the research, and constructs the basic framework of tax planning evaluation of income tax. Whether the tax planning is effective or not mainly depends on (1) whether it is legal or not (2) whether the tax obligation is properly fulfilled (3) whether to lighten the tax burden to maximize the value of the enterprise. It is assumed that the subjects of this paper abide by and respect tax laws, and properly fulfill their tax obligations. Based on the theory of effective tax planning, this paper takes the goal of tax planning as the starting point. A progressive analysis of the effectiveness of the tax planning of listed enterprises in China's basic model: the reduction of income tax burden is called the direct purpose of income tax planning; To reduce the enterprise income tax burden and increase the enterprise value through the enterprise income tax planning is the effective goal of the enterprise income tax planning. By defining the objective of effective tax planning and the stepwise analysis of the realization of the target, the paper indirectly balances the non-tax cost and the tax cost, and obtains an operational model for evaluating the effect of tax planning of listed companies in China. The basic framework of tax planning evaluation of income tax is applied to empirical analysis. The empirical results show that the effective tax rate of listed companies is lower than the applicable tax rate. And 58% of all samples of corporate tax evasion were successful. However, successful tax avoidance companies have not received a positive market response, and the success of tax avoidance has not increased corporate value. Effective tax planning also needs to consider the impact of hidden tax burden. This paper makes a brief analysis of the existence of hidden tax burden of listed companies in China, and finds that there is hidden tax burden on listed companies in China. The existence of hidden tax burden directly increases the actual tax burden of the enterprise, reduces the degree of realization of the direct goal of the enterprise income tax planning, and ultimately affects the realization degree of the effectiveness of the enterprise income tax planning. Through the above analysis and research, the final conclusion of this paper is: the enterprise income tax planning of listed companies in China can achieve the direct goal of reducing the actual tax burden. However, the successful company of tax evasion has not effectively weighed the tax and non-tax costs in the process of tax planning, the enterprise value has not been promoted because of the success of tax evasion, and the effective goal of tax planning has not been realized.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.6
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