【摘要】：我國(guó)會(huì)計(jì)準(zhǔn)則與稅制的改革使會(huì)計(jì)準(zhǔn)則與稅法出現(xiàn)了分離,且該趨勢(shì)逐步擴(kuò)大,導(dǎo)致會(huì)計(jì)利潤(rùn)與應(yīng)納稅所得額之間的差異發(fā)生變化。企業(yè)不斷出現(xiàn)利用會(huì)計(jì)利潤(rùn)和應(yīng)納稅所得額之間的差異進(jìn)行盈余管理和所得稅避稅的行為。本文研究的目的是以所得稅改革為背景,分析所得稅改革前后,制度因素、盈余管理和避稅行為對(duì)會(huì)稅差異的影響,比較并分析了所得稅改革前后的上述影響因素的變化。 文章先后從理論和實(shí)證方面對(duì)會(huì)稅差異問(wèn)題進(jìn)行了研究。理論部分分別從制度角度、盈余管理角度和避稅行為角度對(duì)所得稅改革前后會(huì)稅差異的變化進(jìn)行了分析并提出假設(shè)。然后對(duì)所提出的假設(shè)進(jìn)行了實(shí)證研究,結(jié)果表明,會(huì)稅差異與制度因素、盈余管理和避稅行為呈現(xiàn)出顯著相關(guān)性；所得稅改革后的會(huì)計(jì)-稅收差異大于改革前的差異；所得稅改革后部分制度因素影響發(fā)生了變化,資產(chǎn)減值、投資收益、應(yīng)付職工薪酬、公允價(jià)值變動(dòng)損益、真實(shí)盈余管理和所得稅費(fèi)用的變化額對(duì)會(huì)計(jì)-稅收差異具有顯著影響,改革前后,投資收益對(duì)會(huì)稅差異的影響是增加的,而應(yīng)付職工薪酬對(duì)會(huì)稅差異的影響是下降的；從盈余管理的方面來(lái)看,不管是改革前還是改革后,應(yīng)計(jì)盈余管理和真實(shí)盈余管理對(duì)會(huì)計(jì)-稅收差異的影響都是顯著的,所得稅改革后,應(yīng)計(jì)盈余管理不像分析的結(jié)論那樣是下降的,真實(shí)盈余管理的影響是增加的。最后,對(duì)全文進(jìn)行總結(jié)。 本文通過(guò)對(duì)所得稅改革前后會(huì)稅差異的影響因素進(jìn)行比較研究有積極意義,從制度設(shè)計(jì)來(lái)講,有利于政策制定部門(mén)不斷完善會(huì)計(jì)法規(guī)和稅收法規(guī),加強(qiáng)兩者之間的協(xié)調(diào)配合；從監(jiān)管層面來(lái)講,有利于證券監(jiān)管機(jī)構(gòu)對(duì)上市公司的盈余管理和避稅行為進(jìn)行識(shí)別,以便更好的約束上市公司的行為。
[Abstract]:The reform of accounting standards and tax system in China has made the separation of accounting standards and tax laws, and the trend is gradually expanding, which leads to the change of the difference between the accounting profit and the taxable income. The enterprises constantly use the difference between the accounting profit and the taxable income to carry out the surplus management and income tax avoidance. The purpose is to take the income tax reform as the background, to analyze the influence of the institutional factors, the earnings management and the tax avoidance behavior on the difference of the tax tax before and after the reform of the income tax, and to compare and analyze the changes of the above factors before and after the reform of the income tax.
From the theoretical and empirical aspects, the paper studies the problem of the differences in the tax revenue. The theoretical part analyses and puts forward the hypothesis on the changes of the tax differences before and after the reform of income tax from the angle of system, earnings management and tax avoidance. There is a significant correlation between the institutional factors, the earnings management and the tax avoidance behavior; the accounting tax difference after the income tax reform is greater than the difference before the reform; the influence of some institutional factors after the income tax reform has changed, the asset impairment, the investment income, the salary, the income and loss of the fair value, the real earnings management and the income tax cost. The change amount has a significant influence on the accounting tax difference. Before and after the reform, the impact of the investment income on the tax difference is increased, while the effect of the salary payable on the differences of the tax is decreased; from the aspect of earnings management, the accrued earnings management and the real earnings management are the accounting tax difference before and after the reform. The influence of the difference is significant. After the reform of income tax, the accrued earnings management is not like the conclusion of the analysis, and the effect of real earnings management is increased. Finally, the full text is summarized.
This paper makes a comparative study on the influencing factors of the tax differences before and after the reform of income tax. From the system design, it is beneficial to the policy making department to improve the accounting regulations and tax laws and regulations constantly, and to strengthen the coordination and coordination between the two. From the regulatory level, it is beneficial to the securities regulators to the earnings management of the listed companies. The identification of tax avoidance and tax avoidance can better restrain the behavior of listed companies.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F812.42

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本文編號(hào)：2134217