CAJ | 학술논문

通过增值税、营业税的对比研究，表明增值税与营业税同样显著地影响企业盈余，也同样是税务筹划关注的重要税种，但因增值税未纳入利润表，给企业管理层提供了隐秘的税务筹划机会。建议将增值税费用化处理并纳入利润表，既有利于“营改增”后的税收监管，还能约束企业管理层的税务筹划，更真实地反映企业盈余。研究还发现，公司治理结构中董事长、总经理的职位若由同一人担任，可显著影响增值税的现金流动，这应是完善公司治理的方向。
통과증치세、영업세적대비연구，표명증치세여영업세동양현저지영향기업영여，야동양시세무주화관주적중요세충，단인증치세미납입리윤표，급기업관리층제공료은비적세무주화궤회。건의장증치세비용화처리병납입리윤표，기유리우“영개증”후적세수감관，환능약속기업관리층적세무주화，경진실지반영기업영여。연구환발현，공사치리결구중동사장、총경리적직위약유동일인담임，가현저영향증치세적현금류동，저응시완선공사치리적방향。
Comparative study of VAT and ET shows that VAT , as well as BT, significantly affects corporate earnings , and is a major concern for tax planning .However, the exclusion of VAT from the Income Statement provides corporate manag-ers with more invisible tax planning opportunities .Therefore, this article recommends expesing VAT and including it in the In-come Statement , which will not only be conducive to tax supervision , but also constrain corporate managers from tax planning so as to truly report company earnings .This paper also finds that the corporate governance structure , in which the president is the CEO at the same time , will significantly affect the cash flow of VAT .The author believes this should be the direction in optimizing corporate governance .