企业工薪所得税筹划与职工薪酬激励效应

发布时间：2018-08-23 08:56

【摘要】：纳税筹划可能影响工薪所得税数额与职工积极性进而影响薪酬激励效应。本文基于我国特有的工薪所得税制度环境与2007~2013年上市公司数据,探讨企业为何进行职工工薪所得税的纳税筹划?研究发现:(1)企业工薪所得税纳税筹划对职工薪酬激励效应具有促进作用;(2)国有企业工薪所得税纳税筹划对薪酬激励效应的促进作用更强,2011年税制改革削弱了工薪所得税纳税筹划对薪酬激励的促进作用;(3)高管权益性薪酬占比越低,财务背景高管越多,平均工资水平居中,企业越有可能进行工薪所得税的纳税筹划,其工薪所得税纳税筹划对薪酬激励效应的促进作用更强。本文首次将税收纳税筹划研究拓展至工薪所得税领域,有助于丰富纳税筹划类文献。
[Abstract]:Tax planning may affect the amount of income tax and the enthusiasm of employees, and then affect the incentive effect of salary. Based on the special income tax system environment of our country and the data of listed companies from 2007 to 2013, this paper discusses why enterprises carry out the tax planning of employee payroll income tax. The results show that: (1) the tax planning of payroll tax in enterprises promotes the incentive effect of employees' salary; (2) the tax planning of payroll tax in state-owned enterprises promotes the incentive effect of salary more strongly, and the tax system reform in 2011 weakens the salary. The promotion effect of income tax planning on salary incentive; (3) the lower the proportion of executive equity compensation, The more senior executives in the financial background, the more likely the enterprise is to plan the payroll income tax, and the more likely the enterprise is to plan the payroll income tax, the more the incentive effect of the salary incentive effect is promoted by the payroll income tax planning. In this paper, the study of tax planning is extended to the field of income tax for the first time, which is helpful to enrich the literature of tax planning.
【作者单位】：中南财经政法大学会计学院;北京大学光华管理学院;
【基金】：国家自然科学基金项目(71172221、71472188) 教育部新世纪优秀人才计划(2012) 财政部会计领军人才计划中南财经政法大学硕士研究生科研创新项目(2015SJ1146)对本文的资助
【分类号】：F272.92;F275.4

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