实际控制人居留权特征与企业税收规避——基于我国民营上市公司的经验证据

发布时间：2017-12-31 10:46

本文关键词：实际控制人居留权特征与企业税收规避——基于我国民营上市公司的经验证据　出处：《会计研究》2016年04期 　论文类型：期刊论文

【摘要】：近年来,越来越多上市公司的实际控制人拥有境外居留权,这是否会对上市公司的行为产生影响是一个亟待研究的主题。我们利用中国民营上市公司数据,从企业避税角度对这一问题进行了实证检验。研究结果表明,对于税负较高的研究样本来说,实际控制人拥有境外居留权的企业更倾向于避税;与此相反,对于税负较低的样本来说,实际控制人拥有境外居留权的企业更不倾向于避税。进一步的研究结果显示,对于处于高成长性行业的企业以及信息环境较好的企业来说,实际控制人的境外居留权对企业避税的影响会弱化。本文的研究结果表明,当实际税负足够大时,实际控制人的境外居留权会显著加剧企业的避税行为。本文丰富了企业避税的影响因素方面的文献,同时对上市公司实际控制人境外居留权的监管与税收监管具有重要的借鉴意义。
[Abstract]:In recent years, more and more actual controllers of listed companies have the right of abode abroad, whether this will have an impact on the behavior of listed companies is an urgent topic to be studied. We use the data of private listed companies in China. From the point of view of corporate tax avoidance, this paper makes an empirical test. The results show that for the research sample with high tax burden, the enterprises with the right of abode outside the country are more inclined to avoid tax; In contrast, for a sample with a lower tax burden, firms with the right of abode outside their borders are less likely to avoid tax. For enterprises in high growth industries and better information environment, the impact of the right of abode of actual controllers on corporate tax avoidance will be weakened. The results of this paper show that when the actual tax burden is large enough. The right of abode outside the territory of the actual controller will significantly aggravate the tax avoidance behavior of enterprises. This paper enriches the literature on the influencing factors of corporate tax avoidance. At the same time, it has important reference significance to the supervision and tax supervision of the right of abode of the listed company.
【作者单位】：中南财经政法大学会计学院;中国人民大学商学院;上海财经大学会计学院;
【基金】：国家自然科学基金项目(71302192) 中央高校基本科研业务费专项资金资助项目(2014112)的资助
【分类号】：F275.4
【正文快照】：

【参考文献】