本文選題：集團(tuán)控制 + 稅收籌劃　； 參考：《重慶工商大學(xué)》2017年碩士論文

【摘要】：雖然我國的稅收制度和納稅管理正日趨完善,但在現(xiàn)有明文規(guī)定之下,企業(yè)仍存在合理避稅的空間。而合理的稅收籌劃給企業(yè)帶來的收益在整個(gè)企業(yè)的發(fā)展過程中越來越凸顯出重要的作用。一方面,相對(duì)于獨(dú)立企業(yè),企業(yè)集團(tuán)的組織結(jié)構(gòu)更加復(fù)雜,企業(yè)集團(tuán)可以利用成員公司之間的便利關(guān)系進(jìn)行關(guān)聯(lián)方交易來實(shí)現(xiàn)稅負(fù)轉(zhuǎn)嫁,即將經(jīng)濟(jì)業(yè)務(wù)從高稅率公司轉(zhuǎn)移到低稅率公司,最終實(shí)現(xiàn)整個(gè)集團(tuán)稅負(fù)最小化或少繳稅的目的。另一方面,稅收籌劃是把“雙刃劍”,合理的稅收籌劃會(huì)給企業(yè)帶來收益,而過度的稅收籌劃必然會(huì)招致監(jiān)管部門的打擊和審計(jì)師的關(guān)注。本文正是基于此,從企業(yè)集團(tuán)的角度,探討上市公司稅收籌劃對(duì)審計(jì)質(zhì)量的影響,并得到一些結(jié)論。因此,對(duì)于監(jiān)管部門提高會(huì)計(jì)信息治理質(zhì)量、企業(yè)完善公司治理和促進(jìn)外部審計(jì)師對(duì)企業(yè)集團(tuán)過度稅收籌劃行為給予應(yīng)有的關(guān)注,有重要的意義。本文首先對(duì)集團(tuán)控制、稅收籌劃和審計(jì)質(zhì)量等相關(guān)概念進(jìn)行了界定和衡量,在此基礎(chǔ)上進(jìn)一步對(duì)研究他們之間相關(guān)關(guān)系的文獻(xiàn)進(jìn)行了梳理,以了解這方面的研究現(xiàn)狀及成果,為本文的寫作打下基礎(chǔ)。然后在分析了企業(yè)集團(tuán)視角下上市公司稅收籌劃影響審計(jì)質(zhì)量的理論基礎(chǔ)后,提出了本文的三大假設(shè)。其次,本文選取2010—2015年滬深A(yù)股上市公司作為初始研究樣本,分別選用混合OLS、Logit和Ordered Logit回歸模型,首先檢驗(yàn)了全樣本下上市公司稅收籌劃與審計(jì)質(zhì)量的關(guān)系;然后分別在加入“集團(tuán)控制”變量的全樣本下,以及將樣本分類為獨(dú)立樣本和集團(tuán)控制樣本下,檢驗(yàn)了集團(tuán)控制、稅收籌劃與審計(jì)質(zhì)量的關(guān)系;最后再結(jié)合企業(yè)集團(tuán)組織結(jié)構(gòu)的復(fù)雜度,檢驗(yàn)企業(yè)集團(tuán)稅收籌劃對(duì)審計(jì)質(zhì)量的影響,并做了較為充分的穩(wěn)健性檢驗(yàn)。最終得到如下結(jié)論:(1)基于稅收籌劃對(duì)審計(jì)質(zhì)量影響的研究結(jié)果表明:上市公司稅收籌劃程度與審計(jì)質(zhì)量正相關(guān),即稅收籌劃程度越高,審計(jì)收費(fèi)越高、審計(jì)師出具非標(biāo)意見的概率越高、越容易被大規(guī)模會(huì)計(jì)師事務(wù)所識(shí)別和揭露。(2)基于集團(tuán)控制、稅收籌劃對(duì)審計(jì)質(zhì)量協(xié)同影響的研究結(jié)果表明:相對(duì)于獨(dú)立企業(yè),集團(tuán)控制企業(yè)的稅收籌劃程度更高,稅收籌劃程度與審計(jì)質(zhì)量正相關(guān)關(guān)系更加顯著。(3)基于透過企業(yè)集團(tuán)組織結(jié)構(gòu)復(fù)雜度,研究企業(yè)集團(tuán)稅收籌劃對(duì)審計(jì)質(zhì)量的影響,結(jié)果表明:企業(yè)集團(tuán)組織結(jié)構(gòu)與合并-母公司報(bào)表稅收籌劃程度差異負(fù)相關(guān),合并-母公司報(bào)表稅收籌劃程度差異與審計(jì)質(zhì)量負(fù)相關(guān)。即:企業(yè)集團(tuán)組織結(jié)構(gòu)越復(fù)雜,合并-母公司報(bào)表稅收籌劃程度的差異越小,審計(jì)質(zhì)量越高。最后,在穩(wěn)健性檢驗(yàn)中,本文針對(duì)稅收籌劃與審計(jì)質(zhì)量以及合并-母公司報(bào)表稅收籌劃程度差異與審計(jì)質(zhì)量之間存在的內(nèi)生性問題,分別運(yùn)用滯后一期、一階差分、二階差分和工具變量等方法,一定程度上減輕了內(nèi)生性影響。另外,本文還將主要變量進(jìn)行替換,最后回歸結(jié)果并無實(shí)質(zhì)性差別�；谏鲜鲅芯拷Y(jié)論,本文從企業(yè)集團(tuán)層面、監(jiān)管機(jī)構(gòu)層面及審計(jì)師層面三個(gè)角度提出如下對(duì)策建議:(1)監(jiān)管機(jī)構(gòu)層面:加強(qiáng)信息披露管理;完善我國稅收籌劃法律制度。(2)企業(yè)集團(tuán)層面:要加強(qiáng)與稅收監(jiān)管部門的溝通,確保企業(yè)的稅收籌劃活動(dòng)合法合規(guī),防范風(fēng)險(xiǎn)。(3)審計(jì)師層面:一方面,審計(jì)過程中應(yīng)當(dāng)考慮會(huì)稅差異、名義稅率與實(shí)際稅率的差異、合并-母公司報(bào)表稅收籌劃程度差異的影響,從而降低風(fēng)險(xiǎn);另一方面,審計(jì)師要不斷提升業(yè)務(wù)能力,堅(jiān)守職業(yè)道德。
[Abstract]:Although the tax system and tax management in our country are becoming more and more perfect, the enterprises still have a reasonable space for tax avoidance under the existing explicit provisions. And the benefits brought by the reasonable tax planning to the enterprises are becoming more and more important in the process of the development of the whole enterprise. On the one hand, the organization of the enterprise group relative to the independent enterprise. The structure is more complex, the enterprise group can use the convenience relationship between the member companies to carry on the related party transaction to realize the tax burden transfer, the economic business is transferred from the high tax rate company to the low tax rate company, and finally the purpose of minimizing the whole tax burden of the whole group is to minimize the tax burden. The tax planning will bring the profit to the enterprise, and the excessive tax planning will inevitably lead to the supervision department's attack and the concern of the auditor. This paper is based on this, and discusses the influence of the tax planning on the audit quality from the angle of the enterprise group, and gets some conclusions. Therefore, the supervision department will improve the quality of the accounting information governance. It is of great significance to improve corporate governance and promote external auditors to pay due attention to the excessive tax planning of enterprise groups. Firstly, the concepts of group control, tax planning and audit quality are defined and measured. On this basis, the literature on the relationship between them is further combed. In order to understand the status and results of this research, this paper lays the foundation for the writing of this paper. Then, after analyzing the theoretical basis of the impact of the audit quality on the tax planning of the listed companies under the view of the enterprise group, the three hypotheses are put forward. Secondly, this paper selects the listed companies of Shanghai and Shenzhen A shares as the initial research samples from 2010 to 2015. Using the mixed OLS, Logit and Ordered Logit regression models, the relationship between the tax planning and the audit quality of the listed companies under the full sample is first tested. Then the group control, the tax planning and the audit quality are tested under the sample of the group control variable and the sample of the independent sample and the group control sample. Finally, the following conclusions are obtained: (1) the results of the study on the impact of tax planning on audit quality show that the degree of tax planning of the listed companies is positively related to the audit quality. The higher the tax planning, the higher the audit fees, the higher the probability of the auditors' non - standard opinions, the more easily identified and exposed by the large-scale accounting firms. (2) based on the group control, the research results of the impact of the tax planning on the audit quality show that the tax planning of the group control enterprises is higher than the independent enterprises, and the tax planning is higher. There is a more significant correlation between the degree of collection planning and the quality of audit. (3) based on the complexity of the organizational structure of the enterprise group, the influence of the enterprise group tax planning on the audit quality is studied. The results show that the organizational structure of the enterprise group is related to the difference and negative correlation between the tax planning degree of the consolidated financial statements and the parent company, and the degree of tax planning of the consolidated parent company reports. The difference is negatively related to the quality of audit. That is, the more complex the organizational structure of the enterprise group is, the smaller the difference of the tax planning of the consolidated financial statements is, the higher the quality of the audit. Finally, in the robustness test, the paper aims at the existence of the differences between the tax planning and audit quality and the difference of the degree of planning of the consolidated financial statement tax revenue and the quality of the audit. The problem of nature, using the methods of lag phase, first order difference, two order difference and tool variable, reduce the endogeneity to a certain extent. In addition, the main variable is replaced, and the final regression results have no substantial difference. Based on the above research conclusions, this article is from the enterprise group level, the regulatory level and the auditor level. The following three perspectives put forward the following countermeasures and suggestions: (1) the regulatory level: strengthen information disclosure management; improve the legal system of tax planning in China. (2) enterprise group level: to strengthen communication with the tax supervision department, to ensure the legitimate compliance of the enterprise tax planning activities, to prevent the model risk. (3) the auditor level: on the one hand, the audit process should be tested. The difference between tax and nominal tax, the difference between the nominal tax rate and the actual tax rate, the influence of the difference in the degree of tax planning of the parent company report, thus reducing the risk; on the other hand, the auditor should constantly improve the business ability and adhere to the professional ethics.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王杏芬;曹茹s，

本文編號(hào)：1901699