本文選題：會(huì)稅差異　切入點(diǎn)：操縱性應(yīng)計(jì)利潤(rùn)　出處：《廣東外語(yǔ)外貿(mào)大學(xué)》2014年碩士論文

【摘要】：本文考察我國(guó)上市工業(yè)企業(yè)在盈余管理過(guò)程中是否重視稅收因素，，探討我國(guó)上市工業(yè)企業(yè)是否及如何利用會(huì)計(jì)政策與所得稅法的差異（下文稱會(huì)稅差異）進(jìn)行盈余管理，驗(yàn)證其盈余管理行為在多大程度上受到企業(yè)所得稅稅負(fù)高低的影響。實(shí)證研究結(jié)果表明：我國(guó)上市工業(yè)企業(yè)確實(shí)在很大程度上利用會(huì)稅差異規(guī)避盈余管理過(guò)程中的稅收負(fù)擔(dān)。并且，那些企業(yè)所得稅實(shí)際負(fù)擔(dān)率越高的公司其操縱行為程度越大。新稅制改革后，企業(yè)所得稅法與會(huì)計(jì)準(zhǔn)則的差異變小，樣本公司利用會(huì)稅差異操縱盈余的行為也相應(yīng)受到抑制而趨弱。 本文在研究過(guò)程中，采用理論分析與實(shí)證檢驗(yàn)相結(jié)合的研究方法，選取2008年至2012年稅率過(guò)渡期間上市公司的經(jīng)驗(yàn)數(shù)據(jù)進(jìn)行檢驗(yàn)。本文選用操縱性應(yīng)計(jì)利潤(rùn)指標(biāo)衡量上市公司的盈余管理水平，企業(yè)實(shí)際所得稅稅負(fù)衡量企業(yè)實(shí)際的稅收負(fù)擔(dān)，借鑒Mills和Newberry（2001）、葉康濤（2009）的研究模型對(duì)樣本相關(guān)數(shù)據(jù)進(jìn)行實(shí)證研究，觀察分析樣本公司的操縱性應(yīng)計(jì)利潤(rùn)如何影響其非正常會(huì)稅差異，在此基礎(chǔ)上，加入實(shí)際所得稅稅負(fù)因素分析，觀察企業(yè)的實(shí)際稅負(fù)在此過(guò)程中起到何種作用。實(shí)證研究結(jié)果表明：2008-2012年間我國(guó)上市工業(yè)企業(yè)確實(shí)通過(guò)調(diào)整會(huì)稅差異來(lái)規(guī)避部分的所得稅稅負(fù)。樣本公司每增加1元的操縱性應(yīng)計(jì)利潤(rùn)，其中的0.747元可以通過(guò)調(diào)整會(huì)稅差異規(guī)避所得稅成本。按稅負(fù)水平高低分組（實(shí)際所得稅稅負(fù)不低于20%為高稅負(fù)組別，實(shí)際所得稅稅負(fù)低于20%為低稅負(fù)組別）分析的結(jié)果顯示，承擔(dān)低稅負(fù)的公司不存在調(diào)整會(huì)稅差異規(guī)避所得稅成本的現(xiàn)象，反而有可能因?yàn)槠渌鼊?dòng)因減小會(huì)稅差異；而承擔(dān)高稅負(fù)的公司每增加1元的操縱性應(yīng)計(jì)利潤(rùn)中，有0.862元通過(guò)調(diào)整會(huì)稅差異規(guī)避所得稅成本，比總樣本水平高。在所得稅改革過(guò)渡期間，會(huì)計(jì)政策與稅收法規(guī)的差異縮小，上市公司利用其進(jìn)行盈余管理的空間相應(yīng)減小，所得稅稅負(fù)因素對(duì)其盈余管理過(guò)程中操縱會(huì)稅差異的行為具有抑制作用。在研究結(jié)論的基礎(chǔ)上，本文得到兩個(gè)政策啟示，分別是減小會(huì)計(jì)政策與稅收法規(guī)的差異以及上市公司涉稅信息透明化。 本文研究的不足在于本文在行業(yè)選取上只選擇了工業(yè)企業(yè)作為研究對(duì)象，不同行業(yè)中所得稅稅負(fù)對(duì)企業(yè)盈余管理行為的影響有可能存在差異。由于本文主要研究上市公司盈余管理中的避稅行為，所以本文在篩選數(shù)據(jù)樣本的過(guò)程中剔除了考察期間出現(xiàn)經(jīng)營(yíng)虧損的公司。由于我國(guó)上市公司沒(méi)有披露國(guó)外已納稅額抵扣方面的信息，因此本文在數(shù)據(jù)分析部分沒(méi)有考慮這一部分的信息。
[Abstract]:This paper investigates whether the listed industrial enterprises in our country attach importance to the tax factors in the process of earnings management, and probes into whether and how to utilize the differences between accounting policies and income tax laws (hereinafter referred to as tax differences) to carry out earnings management in China's listed industrial enterprises. The empirical results show that the listed industrial enterprises in our country make great use of the difference of tax to avoid earnings management. The tax burden. And, The higher the actual burden of corporate income tax, the greater the degree of manipulation. As a result of the new tax system, the difference between corporate income tax laws and accounting standards has narrowed. The behavior of sample companies to manipulate earnings by using the tax difference is also restrained and weakened. In the course of the research, this paper adopts the research method of combining theoretical analysis with empirical test. The empirical data of listed companies during the transitional period of tax rate from 2008 to 2012 are selected to test. In this paper, the operating accrual profit index is used to measure the earnings management level of listed companies, and the actual income tax burden of enterprises to measure the actual tax burden of enterprises. Using the research model of Mills and Newberger 2001, Ye Kangtao 2009) to make an empirical study on the sample related data, to observe and analyze how the operating accrual profits of the sample companies affect their abnormal tax differences, and on this basis, to add the actual income tax burden factor analysis. The empirical results show that the listed industrial enterprises in China did avoid part of the income tax burden by adjusting the difference of tax between 2008 and 2012. For manipulative accrual profits, Of these, 0.747 yuan can be adjusted to avoid the cost of income tax. The results of the analysis show that the actual income tax burden is not less than 20% of the high tax burden group, and the actual income tax burden is less than 20% of the low tax burden group, according to the level of tax burden. The companies bearing the low tax burden do not have the phenomenon of adjusting the difference of income tax to avoid the income tax cost, on the contrary, they may reduce the difference because of other reasons, while the companies bearing the high tax burden increase their operating accrual profits by 1 yuan. In the transitional period of income tax reform, the differences between accounting policies and tax regulations are narrowed, and the space for listed companies to use them for earnings management is correspondingly reduced. The factors of income tax burden can restrain the behavior of manipulating the differences of income tax in the process of earnings management. On the basis of the conclusion of the study, this paper obtains two policy inspirations. It is to reduce the difference between accounting policy and tax regulation and transparency of tax information of listed company. The deficiency of this paper is that only the industrial enterprises are chosen as the research object in this paper. There may be differences in the influence of income tax burden on earnings management behavior in different industries. Therefore, in the process of selecting data samples, this paper excludes the companies that suffered operating losses during the inspection period. As the listed companies in China have not disclosed the information on the tax credit in foreign countries, Therefore, this article in the data analysis section does not consider this part of the information.
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F425;F812.42

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