所得税改革前后会计利润与应纳税所得额之间差异及影响因素的比较研究

发布时间：2018-07-20 17:20

【摘要】：我国会计准则与税制的改革使会计准则与税法出现了分离,且该趋势逐步扩大,导致会计利润与应纳税所得额之间的差异发生变化。企业不断出现利用会计利润和应纳税所得额之间的差异进行盈余管理和所得税避税的行为。本文研究的目的是以所得税改革为背景,分析所得税改革前后,制度因素、盈余管理和避税行为对会税差异的影响,比较并分析了所得税改革前后的上述影响因素的变化。文章先后从理论和实证方面对会税差异问题进行了研究。理论部分分别从制度角度、盈余管理角度和避税行为角度对所得税改革前后会税差异的变化进行了分析并提出假设。然后对所提出的假设进行了实证研究,结果表明,会税差异与制度因素、盈余管理和避税行为呈现出显著相关性；所得税改革后的会计-税收差异大于改革前的差异；所得税改革后部分制度因素影响发生了变化,资产减值、投资收益、应付职工薪酬、公允价值变动损益、真实盈余管理和所得税费用的变化额对会计-税收差异具有显著影响,改革前后,投资收益对会税差异的影响是增加的,而应付职工薪酬对会税差异的影响是下降的；从盈余管理的方面来看,不管是改革前还是改革后,应计盈余管理和真实盈余管理对会计-税收差异的影响都是显著的,所得税改革后,应计盈余管理不像分析的结论那样是下降的,真实盈余管理的影响是增加的。最后,对全文进行总结。本文通过对所得税改革前后会税差异的影响因素进行比较研究有积极意义,从制度设计来讲,有利于政策制定部门不断完善会计法规和税收法规,加强两者之间的协调配合；从监管层面来讲,有利于证券监管机构对上市公司的盈余管理和避税行为进行识别,以便更好的约束上市公司的行为。
[Abstract]:The reform of accounting standards and tax system in China has made the separation of accounting standards and tax laws, and the trend is gradually expanding, which leads to the change of the difference between the accounting profit and the taxable income. The enterprises constantly use the difference between the accounting profit and the taxable income to carry out the surplus management and income tax avoidance. The purpose is to take the income tax reform as the background, to analyze the influence of the institutional factors, the earnings management and the tax avoidance behavior on the difference of the tax tax before and after the reform of the income tax, and to compare and analyze the changes of the above factors before and after the reform of the income tax.
From the theoretical and empirical aspects, the paper studies the problem of the differences in the tax revenue. The theoretical part analyses and puts forward the hypothesis on the changes of the tax differences before and after the reform of income tax from the angle of system, earnings management and tax avoidance. There is a significant correlation between the institutional factors, the earnings management and the tax avoidance behavior; the accounting tax difference after the income tax reform is greater than the difference before the reform; the influence of some institutional factors after the income tax reform has changed, the asset impairment, the investment income, the salary, the income and loss of the fair value, the real earnings management and the income tax cost. The change amount has a significant influence on the accounting tax difference. Before and after the reform, the impact of the investment income on the tax difference is increased, while the effect of the salary payable on the differences of the tax is decreased; from the aspect of earnings management, the accrued earnings management and the real earnings management are the accounting tax difference before and after the reform. The influence of the difference is significant. After the reform of income tax, the accrued earnings management is not like the conclusion of the analysis, and the effect of real earnings management is increased. Finally, the full text is summarized.
This paper makes a comparative study on the influencing factors of the tax differences before and after the reform of income tax. From the system design, it is beneficial to the policy making department to improve the accounting regulations and tax laws and regulations constantly, and to strengthen the coordination and coordination between the two. From the regulatory level, it is beneficial to the securities regulators to the earnings management of the listed companies. The identification of tax avoidance and tax avoidance can better restrain the behavior of listed companies.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F812.42

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