【摘要】：稅務(wù)籌劃是企業(yè)稅收戰(zhàn)略管理活動(dòng)的重要組成部分,有效稅務(wù)籌劃理論是為國內(nèi)外學(xué)者研究稅收戰(zhàn)略的重要基礎(chǔ)。已有經(jīng)驗(yàn)證據(jù)表明,不同股權(quán)結(jié)構(gòu)(國有、民營)對上市公司稅務(wù)籌劃行為選擇存在明顯影響。以上市公司2011~2015年共5年的數(shù)據(jù)為樣本,比較分析了國有和民營上市公司、中央國有和地方國有上市公司對稅收成本與非稅成本的權(quán)衡選擇,進(jìn)而研究了其對稅務(wù)籌劃行為選擇的影響,結(jié)果表明:國有上市公司的實(shí)際所得稅率明顯高于民營上市公司,地方國有上市公司的實(shí)際所得稅率稍高于中央國有上市公司。
[Abstract]:The tax planning is an important part of the enterprise's tax strategy management activities, and the effective tax planning theory is an important basis for the domestic and foreign scholars to study the tax strategy. The empirical evidence has shown that different ownership structures (state-owned and private) have a clear impact on the selection of tax planning of listed companies. The paper compares the trade-off between the tax cost and the non-tax cost by the state-owned and private listed companies, the central state-owned and the local state-owned listed companies, and then studies the influence of the state-owned and private-listed companies, the central state-owned and the local state-owned listed companies on the choice of the tax planning behavior, and the results show that: The actual tax rate of the state-owned listed company is higher than that of the private listed company, and the actual tax rate of the local state-owned listed company is slightly higher than that of the central state-owned listed company.
【作者單位】： 中南大學(xué)商學(xué)院;
【分類號(hào)】：D922.22;F275.4

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