证券市场导报
證券市場導報
증권시장도보
Securities Market Herald
2012年
10期
55~61
,共null页
企业所得税 征管机构差异 税收遵从 公司价值
企業所得稅 徵管機構差異 稅收遵從 公司價值
기업소득세 정관궤구차이 세수준종 공사개치
corporate income tax, the difference of tax collection bureaus, tax compliance, corporate value
本文从企业所得税征管机构差异的角度，实证分析了企业所得税收入分享改革对公司税收遵从行为和公司价值产生的影响。研究发现：各地方税务局负责征管的公司，所得税遵从度较低，尤其在东部地区。当公司外部审计机构为国际“四大”会计事务所时，所得税遵从度较低。另外，税务部门的征管行为会对公司价值带来一定的影响。
本文從企業所得稅徵管機構差異的角度，實證分析瞭企業所得稅收入分享改革對公司稅收遵從行為和公司價值產生的影響。研究髮現：各地方稅務跼負責徵管的公司，所得稅遵從度較低，尤其在東部地區。噹公司外部審計機構為國際“四大”會計事務所時，所得稅遵從度較低。另外，稅務部門的徵管行為會對公司價值帶來一定的影響。
본문종기업소득세정관궤구차이적각도，실증분석료기업소득세수입분향개혁대공사세수준종행위화공사개치산생적영향。연구발현：각지방세무국부책정관적공사，소득세준종도교저，우기재동부지구。당공사외부심계궤구위국제“사대”회계사무소시，소득세준종도교저。령외，세무부문적정관행위회대공사개치대래일정적영향。
This paper empirically studied the relationship between the reform of corporate income tax, corporate tax compliance and corporate value basing on the difference of tax collection bureaus in China. Main findings and conclusions of this paper are as follows： Compared by the companies whose income tax collected by state taxation bureaus, the companies whose income tax collected by local taxation bureaus participate more tax avoidance; there is a positive correlation between the local taxation bureau variable and tax avoidance level, especially in the east China. Companies whose external audit organizations are the big-four accounting firms anticipate more tax avoidance. There is some impact of tax collection behavior on the corporate value.
