房地产上市公司盈余管理对所得税税负的影响研究

发布时间：2018-12-18 19:21

【摘要】：目前,房地产是我国经济的支柱产业,对国家税收收入的贡献量较大。面对高额的所得税税负,我国房地产上市公司完全有动机采取合理的管理方式规避所得税成本,而利用税会差异的盈余管理方式不失为一种选择。本文以盈余管理避税动机的问题分析为起点,研究了房地产上市公司盈余管理程度和不同盈余管理方式对所得税税负影响的问题。本文利用舞弊三角理论分析盈余管理避税行为产生的机理,分析了盈余管理影响所得税税负的原理,着重从税会差异角度探讨了我国房地产上市公司盈余管理的避税空间大小。同时结合2008-2013年我国房地产上市公司实际税负现状的描述性分析和面板模型的回归分析,得出结论：我国房地产上市公司所得税实际税负低于名义税负,税会差异导致实际税负的波动；房地产上市公司以税会差异盈余管理方式降低所得税成本的动机较强,实际税负与盈余管理程度负相关；房地产上市公司更侧重利用投资收益、资产减值准备和累计折旧盈余管理方式规避所得税,普遍存在利用投资收益获得直接避税好处、使用资产减值准备平滑各期利润、延迟计提折旧提高利润的现象。最后本文提出了协调税会差异机制、加大财务监管及惩罚力度、加强纳税调整信息披露工作以抑制房地产上市公司盈余管理活动的对策建议。
[Abstract]:At present, real estate is the pillar industry of our economy, which contributes a lot to the national tax revenue. Faced with the high income tax burden, the listed real estate companies in our country have the motive to take reasonable management to avoid the income tax cost, and the earnings management mode which will make use of the tax difference is a choice. Based on the analysis of tax avoidance motivation of earnings management, this paper studies the impact of earnings management degree and different earnings management methods on income tax burden of real estate listed companies. Based on the theory of fraud triangle, this paper analyzes the mechanism of earnings management tax avoidance, analyzes the principle that earnings management affects income tax burden, and probes into the tax avoidance space of real estate listed companies from the perspective of tax differences. At the same time, based on the descriptive analysis of the actual tax burden of real estate listed companies in China from 2008 to 2013 and the regression analysis of the panel model, it is concluded that the real income tax burden of real estate listed companies in China is lower than the nominal tax burden. The difference of tax will lead to the fluctuation of actual tax burden; The real estate listed companies have strong motivation to reduce the cost of income tax by the way of tax difference earnings management, and the actual tax burden is negatively related to the degree of earnings management; Listed real estate companies pay more attention to the use of investment income, asset impairment preparation and accumulated depreciation earnings management to avoid income tax. Generally speaking, they use investment income to obtain direct tax avoidance benefits, and use asset impairment preparation to smooth profits in various periods. The phenomenon of delaying depreciation and increasing profits. Finally, this paper puts forward the countermeasures and suggestions of coordinating the mechanism of tax differences, strengthening the financial supervision and punishment, and strengthening the disclosure of tax adjustment information in order to restrain the earnings management activities of real estate listed companies.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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