集团控制、税收筹划与审计质量

发布时间：2018-05-17 14:17

本文选题：集团控制 + 税收筹划　；参考：《重庆工商大学》2017年硕士论文

【摘要】：虽然我国的税收制度和纳税管理正日趋完善,但在现有明文规定之下,企业仍存在合理避税的空间。而合理的税收筹划给企业带来的收益在整个企业的发展过程中越来越凸显出重要的作用。一方面,相对于独立企业,企业集团的组织结构更加复杂,企业集团可以利用成员公司之间的便利关系进行关联方交易来实现税负转嫁,即将经济业务从高税率公司转移到低税率公司,最终实现整个集团税负最小化或少缴税的目的。另一方面,税收筹划是把“双刃剑”,合理的税收筹划会给企业带来收益,而过度的税收筹划必然会招致监管部门的打击和审计师的关注。本文正是基于此,从企业集团的角度,探讨上市公司税收筹划对审计质量的影响,并得到一些结论。因此,对于监管部门提高会计信息治理质量、企业完善公司治理和促进外部审计师对企业集团过度税收筹划行为给予应有的关注,有重要的意义。本文首先对集团控制、税收筹划和审计质量等相关概念进行了界定和衡量,在此基础上进一步对研究他们之间相关关系的文献进行了梳理,以了解这方面的研究现状及成果,为本文的写作打下基础。然后在分析了企业集团视角下上市公司税收筹划影响审计质量的理论基础后,提出了本文的三大假设。其次,本文选取2010—2015年沪深A股上市公司作为初始研究样本,分别选用混合OLS、Logit和Ordered Logit回归模型,首先检验了全样本下上市公司税收筹划与审计质量的关系;然后分别在加入“集团控制”变量的全样本下,以及将样本分类为独立样本和集团控制样本下,检验了集团控制、税收筹划与审计质量的关系;最后再结合企业集团组织结构的复杂度,检验企业集团税收筹划对审计质量的影响,并做了较为充分的稳健性检验。最终得到如下结论:(1)基于税收筹划对审计质量影响的研究结果表明:上市公司税收筹划程度与审计质量正相关,即税收筹划程度越高,审计收费越高、审计师出具非标意见的概率越高、越容易被大规模会计师事务所识别和揭露。(2)基于集团控制、税收筹划对审计质量协同影响的研究结果表明:相对于独立企业,集团控制企业的税收筹划程度更高,税收筹划程度与审计质量正相关关系更加显著。(3)基于透过企业集团组织结构复杂度,研究企业集团税收筹划对审计质量的影响,结果表明:企业集团组织结构与合并-母公司报表税收筹划程度差异负相关,合并-母公司报表税收筹划程度差异与审计质量负相关。即:企业集团组织结构越复杂,合并-母公司报表税收筹划程度的差异越小,审计质量越高。最后,在稳健性检验中,本文针对税收筹划与审计质量以及合并-母公司报表税收筹划程度差异与审计质量之间存在的内生性问题,分别运用滞后一期、一阶差分、二阶差分和工具变量等方法,一定程度上减轻了内生性影响。另外,本文还将主要变量进行替换,最后回归结果并无实质性差别。基于上述研究结论,本文从企业集团层面、监管机构层面及审计师层面三个角度提出如下对策建议:(1)监管机构层面:加强信息披露管理;完善我国税收筹划法律制度。(2)企业集团层面:要加强与税收监管部门的沟通,确保企业的税收筹划活动合法合规,防范风险。(3)审计师层面:一方面,审计过程中应当考虑会税差异、名义税率与实际税率的差异、合并-母公司报表税收筹划程度差异的影响,从而降低风险;另一方面,审计师要不断提升业务能力,坚守职业道德。
[Abstract]:Although the tax system and tax management in our country are becoming more and more perfect, the enterprises still have a reasonable space for tax avoidance under the existing explicit provisions. And the benefits brought by the reasonable tax planning to the enterprises are becoming more and more important in the process of the development of the whole enterprise. On the one hand, the organization of the enterprise group relative to the independent enterprise. The structure is more complex, the enterprise group can use the convenience relationship between the member companies to carry on the related party transaction to realize the tax burden transfer, the economic business is transferred from the high tax rate company to the low tax rate company, and finally the purpose of minimizing the whole tax burden of the whole group is to minimize the tax burden. The tax planning will bring the profit to the enterprise, and the excessive tax planning will inevitably lead to the supervision department's attack and the concern of the auditor. This paper is based on this, and discusses the influence of the tax planning on the audit quality from the angle of the enterprise group, and gets some conclusions. Therefore, the supervision department will improve the quality of the accounting information governance. It is of great significance to improve corporate governance and promote external auditors to pay due attention to the excessive tax planning of enterprise groups. Firstly, the concepts of group control, tax planning and audit quality are defined and measured. On this basis, the literature on the relationship between them is further combed. In order to understand the status and results of this research, this paper lays the foundation for the writing of this paper. Then, after analyzing the theoretical basis of the impact of the audit quality on the tax planning of the listed companies under the view of the enterprise group, the three hypotheses are put forward. Secondly, this paper selects the listed companies of Shanghai and Shenzhen A shares as the initial research samples from 2010 to 2015. Using the mixed OLS, Logit and Ordered Logit regression models, the relationship between the tax planning and the audit quality of the listed companies under the full sample is first tested. Then the group control, the tax planning and the audit quality are tested under the sample of the group control variable and the sample of the independent sample and the group control sample. Finally, the following conclusions are obtained: (1) the results of the study on the impact of tax planning on audit quality show that the degree of tax planning of the listed companies is positively related to the audit quality. The higher the tax planning, the higher the audit fees, the higher the probability of the auditors' non - standard opinions, the more easily identified and exposed by the large-scale accounting firms. (2) based on the group control, the research results of the impact of the tax planning on the audit quality show that the tax planning of the group control enterprises is higher than the independent enterprises, and the tax planning is higher. There is a more significant correlation between the degree of collection planning and the quality of audit. (3) based on the complexity of the organizational structure of the enterprise group, the influence of the enterprise group tax planning on the audit quality is studied. The results show that the organizational structure of the enterprise group is related to the difference and negative correlation between the tax planning degree of the consolidated financial statements and the parent company, and the degree of tax planning of the consolidated parent company reports. The difference is negatively related to the quality of audit. That is, the more complex the organizational structure of the enterprise group is, the smaller the difference of the tax planning of the consolidated financial statements is, the higher the quality of the audit. Finally, in the robustness test, the paper aims at the existence of the differences between the tax planning and audit quality and the difference of the degree of planning of the consolidated financial statement tax revenue and the quality of the audit. The problem of nature, using the methods of lag phase, first order difference, two order difference and tool variable, reduce the endogeneity to a certain extent. In addition, the main variable is replaced, and the final regression results have no substantial difference. Based on the above research conclusions, this article is from the enterprise group level, the regulatory level and the auditor level. The following three perspectives put forward the following countermeasures and suggestions: (1) the regulatory level: strengthen information disclosure management; improve the legal system of tax planning in China. (2) enterprise group level: to strengthen communication with the tax supervision department, to ensure the legitimate compliance of the enterprise tax planning activities, to prevent the model risk. (3) the auditor level: on the one hand, the audit process should be tested. The difference between tax and nominal tax, the difference between the nominal tax rate and the actual tax rate, the influence of the difference in the degree of tax planning of the parent company report, thus reducing the risk; on the other hand, the auditor should constantly improve the business ability and adhere to the professional ethics.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.4

【参考文献】