我国上市公司治理结构对税务筹划行为的影响研究

发布时间：2018-01-22 23:31

本文关键词： 上市公司公司治理结构税务筹划　出处：《华南理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：在现代经济社会中，税收已深入到企业的方方面面，许多企业也逐渐认识到税务筹划的重要性。税务筹划贯穿了企业设立、经营、投资等的全过程，是企业资源优化配置的重要手段，税务筹划水平的高低直接关系到企业经营业绩的好坏。公司治理结构作为税务筹划的基础和条件，将不可避免地对税务筹划行为产生影响。在我国，即使是治理水平较好的上市公司，其公司治理结构也存在着一定的问题，由此产生的代理成本在一定程度上影响了税务筹划行为的开展。因此，研究公司治理结构对税务筹划行为的影响，对于完善我国上市公司的治理结构、提高税务筹划水平有着重要的现实意义。本文以我国上市公司治理结构对税务筹划行为的影响为研究主题，结合公司治理、税务筹划的相关理论，分析了公司治理结构中股权结构、董事会结构、管理层激励对税务筹划行为的影响，并以2008-2010年A股上市公司为样本进行实证研究。结果表明：（1）股权集中度的提高对税务筹划行为有先正后负的显著影响；（2）国有控股对税务筹划行为有显著的负向影响；（3）董事会规模对税务筹划行为有显著的正向影响，而且相对于民营上市公司，，国有上市公司中董事会规模对税务筹划行为的正向影响更显著；（4）独立董事比例对税务筹划行为无显著影响；（5）董事长和总经理两职合一对税务筹划行为有显著的负向影响，而且相对于国有上市公司，民营上市公司中两职合一对税务筹划行为的负向影响更显著；（6）管理层薪酬对税务筹划行为有显著的正向影响；（7）管理层持股比例对税务筹划行为有显著的正向影响，而且相对于国有上市公司，民营上市公司中管理层持股比例对税务筹划行为的正向影响更显著。最后提出了政策建议。
[Abstract]:In the modern economic society, tax revenue has penetrated into all aspects of the enterprise, many enterprises have gradually realized the importance of tax planning. Tax planning runs through the whole process of enterprise establishment, management, investment and so on. The level of tax planning is directly related to the performance of enterprises. Corporate governance structure is the basis and condition of tax planning. Tax planning will inevitably have an impact on the behavior. In our country, even if the level of governance of the listed companies, its corporate governance structure also has some problems. The resulting agency costs to some extent affect the conduct of tax planning. Therefore, to study the impact of corporate governance on tax planning behavior, to improve the governance structure of listed companies in China. Improving the level of tax planning has important practical significance. This paper takes the influence of corporate governance structure on tax planning behavior as the research topic, combined with the relevant theories of corporate governance and tax planning, analyzes the ownership structure and board structure in the corporate governance structure. The influence of management incentive on tax planning. The empirical results show that the increase of ownership concentration has a positive and negative effect on tax planning behavior. (2) the state-owned holding has a significant negative influence on tax planning; (3) the scale of board of directors has significant positive influence on tax planning, and the scale of board of directors has more positive influence on tax planning than private listed companies. (4) the proportion of independent directors has no significant influence on tax planning; (5) the combination of chairman and general manager has a significant negative impact on tax planning behavior, and compared with state-owned listed companies, the negative impact of two positions in private listed companies on tax planning behavior is more significant; (6) Management compensation has a significant positive impact on tax planning behavior; (7) the proportion of managerial shareholding has a significant positive impact on tax planning behavior, and compared with the state-owned listed companies. The proportion of management ownership in private listed companies has a more significant positive impact on tax planning behavior. Finally, some policy suggestions are put forward.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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