非强制性税收征管会影响企业审计收费吗?非强制性税收征管会影响企业审计收费吗?
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湖南省自然科学基金项目(2021JJ30882)


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    摘要:

    采用2014—2019年A股上市公司数据,实证检验了非强制性税收征管对企业审计收费的影响。研究结果表明,纳税信用评级披露后,评级为A企业的审计收费显著降低,且连续三年及以上评级为A企业的审计收费下降更显著。机制研究表明,纳税信用评级可以通过提高企业声誉、降低代理成本来降低企业审计收费。进一步研究发现,纳税信用评级对审计收费的抑制作用在非国有企业以及行业市场竞争激烈、事务所职业能力较低、法律环境差的情形下更为显著。研究结论为政府创新税收征管方式,推进“社会诚信建设”提供了经验证据。

    Abstract:

    Using data from A-share listed companies from 2014 to 2019, we empirically tested the impact of non compulsory tax enforcement on corporate audit fees. The results show that the audit fees of companies with A ratings are significantly lower after the disclosure of tax-paying credit ratings. Furthermore, the decrease of audit fees is more significant for companies with A ratings for three consecutive years and above. The mechanism study suggests that tax-paying credit ratings can reduce corporate audit fees by improving corporate reputation and reducing agency costs. Further, we find that tax-paying credit rating inhibition on audit fees is more significant in non-state-owned companies, situations with intense market competition, poor legal environment and low professional competence. The results provide empirical evidence for the government to innovate tax collection and promote “social integrity construction”.

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李世辉,林宁,雷新途.非强制性税收征管会影响企业审计收费吗?非强制性税收征管会影响企业审计收费吗?[J].南京审计大学学报,2022,(5):

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  • 在线发布日期: 2022-10-22
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