我國上市公司企業(yè)所得稅稅務籌劃有效性研究
發(fā)布時間：2018-10-17 17:03
【摘要】：在我國,稅務籌劃理論研究和實務的發(fā)展非常緩慢也比較隱蔽。并且,稅務籌劃理論研究明顯滯后于稅務籌劃實務,導致稅務籌劃實務存在較大風險。那么,我國企業(yè)稅務籌劃的效果如何呢?它們是不是進行了有效的稅務籌劃?本文從稅務籌劃的目標出發(fā),基于有效稅務籌劃理論,實證分析我國上市公司企業(yè)所得稅稅務籌劃的效果,以提高我國上市公司所得稅稅務籌劃的有效性為最終落腳點。 基于有效稅務籌劃理論,本文在對企業(yè)稅務籌劃套利方法與有效性評價標準進行分析的基礎(chǔ)上,提出了研究的前提條件,構(gòu)建了所得稅稅務籌劃評價的基本框架。企業(yè)進行的稅務籌劃是否有效,主要取決于(1)是否合法(2)是否恰當履行了納稅義務(3)是否減輕稅收負擔來最大化企業(yè)價值。假設本文的研究對象都遵守且尊重稅法等法律,且恰當履行了納稅義務。基于有效稅務籌劃理論,本文構(gòu)建了以稅務籌劃的目標為切入點,遞進分析我國上市企業(yè)所得稅稅務籌劃有效性的基本模型：將所得稅稅負的降低稱作企業(yè)進行所得稅稅務籌劃的直接目的；將企業(yè)通過企業(yè)所得稅稅務籌劃降低企業(yè)所得稅稅負增加企業(yè)價值稱作企業(yè)進行所得稅稅務籌劃的有效目標。通過明確有效稅務籌劃的目標以及對目標實現(xiàn)的遞進式分步分析,間接權(quán)衡了非稅成本與稅收成本,得出了可操作的對我國上市公司企業(yè)所得稅稅務籌劃效果進行評價的模型。 將所得稅稅務籌劃評價的基本框架應用到實證分析中。實證結(jié)果發(fā)現(xiàn)：從整體上看,我國上市公司的有效稅率低于適用稅率。并且所有樣本中58%公司稅收規(guī)避成功。但是,成功避稅的公司并沒有得到正面的市場反應,沒有因為成功避稅而提高了企業(yè)價值。 有效的稅務籌劃還需要考慮隱性稅負的影響。本文對我國上市公司隱性稅負的存在情況進行簡單分析,結(jié)果發(fā)現(xiàn),我國上市公司存在隱性稅負。隱性稅負的存在直接增加企業(yè)的實際稅負,降低企業(yè)所得稅稅務籌劃直接目標的實現(xiàn)程度,最終影響企業(yè)所得稅稅務籌劃有效性的實現(xiàn)程度。 通過以上分析和研究,本文最終結(jié)論為：我國上市公司的企業(yè)所得稅稅務籌劃能夠?qū)崿F(xiàn)降低實際稅負的直接目標。但是,稅收規(guī)避成功的公司,其在稅務籌劃過程中沒有有效權(quán)衡稅收與非稅成本,企業(yè)價值沒有因為稅收規(guī)避成功而得到提升,稅務籌劃的有效目標沒有實現(xiàn)。
[Abstract]:In our country, the development of tax planning theory and practice is very slow and covert. Moreover, the theoretical study of tax planning lags behind the practice of tax planning, which leads to greater risks in the practice of tax planning. So, what is the effect of tax planning in our country? Are they effective tax planning? Starting from the goal of tax planning and based on the theory of effective tax planning, this paper empirically analyzes the effect of tax planning of listed companies in China, with the aim of improving the effectiveness of tax planning of listed companies in China. Based on the theory of effective tax planning, based on the analysis of arbitrage method and evaluation standard of enterprise tax planning, this paper puts forward the precondition of the research, and constructs the basic framework of tax planning evaluation of income tax. Whether the tax planning is effective or not mainly depends on (1) whether it is legal or not (2) whether the tax obligation is properly fulfilled (3) whether to lighten the tax burden to maximize the value of the enterprise. It is assumed that the subjects of this paper abide by and respect tax laws, and properly fulfill their tax obligations. Based on the theory of effective tax planning, this paper takes the goal of tax planning as the starting point. A progressive analysis of the effectiveness of the tax planning of listed enterprises in China's basic model: the reduction of income tax burden is called the direct purpose of income tax planning; To reduce the enterprise income tax burden and increase the enterprise value through the enterprise income tax planning is the effective goal of the enterprise income tax planning. By defining the objective of effective tax planning and the stepwise analysis of the realization of the target, the paper indirectly balances the non-tax cost and the tax cost, and obtains an operational model for evaluating the effect of tax planning of listed companies in China. The basic framework of tax planning evaluation of income tax is applied to empirical analysis. The empirical results show that the effective tax rate of listed companies is lower than the applicable tax rate. And 58% of all samples of corporate tax evasion were successful. However, successful tax avoidance companies have not received a positive market response, and the success of tax avoidance has not increased corporate value. Effective tax planning also needs to consider the impact of hidden tax burden. This paper makes a brief analysis of the existence of hidden tax burden of listed companies in China, and finds that there is hidden tax burden on listed companies in China. The existence of hidden tax burden directly increases the actual tax burden of the enterprise, reduces the degree of realization of the direct goal of the enterprise income tax planning, and ultimately affects the realization degree of the effectiveness of the enterprise income tax planning. Through the above analysis and research, the final conclusion of this paper is: the enterprise income tax planning of listed companies in China can achieve the direct goal of reducing the actual tax burden. However, the successful company of tax evasion has not effectively weighed the tax and non-tax costs in the process of tax planning, the enterprise value has not been promoted because of the success of tax evasion, and the effective goal of tax planning has not been realized.
【學位授予單位】：東華大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F276.6
本文編號：2277356
[Abstract]:In our country, the development of tax planning theory and practice is very slow and covert. Moreover, the theoretical study of tax planning lags behind the practice of tax planning, which leads to greater risks in the practice of tax planning. So, what is the effect of tax planning in our country? Are they effective tax planning? Starting from the goal of tax planning and based on the theory of effective tax planning, this paper empirically analyzes the effect of tax planning of listed companies in China, with the aim of improving the effectiveness of tax planning of listed companies in China. Based on the theory of effective tax planning, based on the analysis of arbitrage method and evaluation standard of enterprise tax planning, this paper puts forward the precondition of the research, and constructs the basic framework of tax planning evaluation of income tax. Whether the tax planning is effective or not mainly depends on (1) whether it is legal or not (2) whether the tax obligation is properly fulfilled (3) whether to lighten the tax burden to maximize the value of the enterprise. It is assumed that the subjects of this paper abide by and respect tax laws, and properly fulfill their tax obligations. Based on the theory of effective tax planning, this paper takes the goal of tax planning as the starting point. A progressive analysis of the effectiveness of the tax planning of listed enterprises in China's basic model: the reduction of income tax burden is called the direct purpose of income tax planning; To reduce the enterprise income tax burden and increase the enterprise value through the enterprise income tax planning is the effective goal of the enterprise income tax planning. By defining the objective of effective tax planning and the stepwise analysis of the realization of the target, the paper indirectly balances the non-tax cost and the tax cost, and obtains an operational model for evaluating the effect of tax planning of listed companies in China. The basic framework of tax planning evaluation of income tax is applied to empirical analysis. The empirical results show that the effective tax rate of listed companies is lower than the applicable tax rate. And 58% of all samples of corporate tax evasion were successful. However, successful tax avoidance companies have not received a positive market response, and the success of tax avoidance has not increased corporate value. Effective tax planning also needs to consider the impact of hidden tax burden. This paper makes a brief analysis of the existence of hidden tax burden of listed companies in China, and finds that there is hidden tax burden on listed companies in China. The existence of hidden tax burden directly increases the actual tax burden of the enterprise, reduces the degree of realization of the direct goal of the enterprise income tax planning, and ultimately affects the realization degree of the effectiveness of the enterprise income tax planning. Through the above analysis and research, the final conclusion of this paper is: the enterprise income tax planning of listed companies in China can achieve the direct goal of reducing the actual tax burden. However, the successful company of tax evasion has not effectively weighed the tax and non-tax costs in the process of tax planning, the enterprise value has not been promoted because of the success of tax evasion, and the effective goal of tax planning has not been realized.
【學位授予單位】：東華大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F276.6
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