發(fā)布時間：2018-10-14 12:17

【摘要】：本文在國內(nèi)外公司避稅問題越來越突出的背景下，主要研究上市公司股權(quán)結(jié)構(gòu)及公司所處的地區(qū)市場化進(jìn)程差異是否會導(dǎo)致公司所得稅避稅行為惡化這樣的一個問題，在分析國內(nèi)外相關(guān)研究的基礎(chǔ)上，，通過信息不對稱理論、委托代理理論以及稅收籌劃理論建立了股權(quán)結(jié)構(gòu)、市場化進(jìn)程水平與所得稅避稅程度關(guān)系的理論模型，并通過實證研究證實了本文關(guān)于股權(quán)結(jié)構(gòu)與企業(yè)所處的市場化進(jìn)程對上市公司所得稅避稅關(guān)系的論斷。 本論文中股權(quán)結(jié)構(gòu)主要以上市公司股權(quán)性質(zhì)、股權(quán)集中度、股權(quán)制衡度以及其中的交叉關(guān)系來衡量，對于市場化進(jìn)程以政府監(jiān)管力度來衡量研究以上幾者與企業(yè)所得稅避稅程度的關(guān)系。對于企業(yè)所得稅避稅程度的度量是本文中的一大重點(diǎn)以及難點(diǎn)，綜合國內(nèi)外關(guān)于避稅的研究，本文最終決定利用實際所得稅稅率來衡量企業(yè)的避稅程度。 通過本文的研究，得到的主要結(jié)論有：（1）我國上市公司確實存在所得稅避稅行為，且存在行業(yè)差異。在行業(yè)上，表現(xiàn)為稅收優(yōu)惠越少的行業(yè)越傾向于采取較激進(jìn)的避稅措施。（2）股權(quán)集中度與企業(yè)所得稅避稅程度正相關(guān)，并且受到股權(quán)類型的影響。（3）股權(quán)制衡度與企業(yè)所得稅避稅程度正相關(guān)，也受到股權(quán)類型的影響。（4）上市公司高管持股比例與企業(yè)所得稅避稅程度正相關(guān)。（5）市場化進(jìn)程與企業(yè)所得稅避稅程度負(fù)相關(guān)。 上市公司所得稅一直都是我國稅收的主要來源，近幾年，隨著我國經(jīng)濟(jì)不斷的快速發(fā)展，稅收流失率也一直高居不下，影響著我國的財政收入，從而影響我國宏觀調(diào)控能力與資源配置有效性。通過本文的研究，可以有效地為稅務(wù)部門在稅收征收管理制度層面提出建議，減少企業(yè)不合理地避稅行為。
[Abstract]:Under the background of domestic and foreign companies' tax avoidance problem becoming more and more prominent, this paper mainly studies whether the differences in the ownership structure of listed companies and the regional marketization process of companies will lead to the deterioration of corporate income tax avoidance behavior. Based on the analysis of relevant research at home and abroad, this paper establishes a theoretical model of the relationship between equity structure, the level of marketization process and the degree of income tax avoidance through information asymmetry theory, principal-agent theory and tax planning theory. Through the empirical research, this paper confirms the conclusion of the relationship between the ownership structure and the marketization process of the listed companies on income tax avoidance. In this paper, the equity structure of listed companies is mainly measured by the nature of equity, the degree of ownership concentration, the degree of equity checks and balances, and the cross-relationship among them. This paper studies the relationship between the above mentioned factors and the degree of corporate income tax avoidance. The measurement of the degree of corporate income tax avoidance is one of the key points and difficulties in this paper. Synthesizing the domestic and foreign research on tax avoidance, this paper finally decides to use the actual income tax rate to measure the degree of corporate tax avoidance. The main conclusions are as follows: (1) China's listed companies do have income tax avoidance behavior, and there are industry differences. In the industry, the industries with less tax preference tend to take more radical tax avoidance measures. (2) the degree of equity concentration is positively related to the degree of corporate income tax avoidance. And affected by the type of equity. (3) the degree of equity balance and corporate income tax avoidance degree is positively related, (4) the proportion of stock ownership of listed companies is positively related to the degree of corporate income tax avoidance. (5) the marketization process is negatively correlated with the degree of corporate income tax avoidance. The income tax of listed companies has always been the main source of tax revenue in our country. In recent years, with the rapid development of our economy, the rate of tax revenue loss has been high, which has affected the financial revenue of our country. This will affect the ability of macro-control and the effectiveness of resource allocation. Through the research of this paper, we can put forward effective suggestions for tax departments in the level of tax collection and management system, and reduce the unreasonable tax avoidance behavior of enterprises.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

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