谭庆美,耿佩璇,刘博玲.客户依赖会影响税收筹划程度么?——基于中国上市企业的实证检验[J].审计与经济研究,2019,(5):
客户依赖会影响税收筹划程度么?——基于中国上市企业的实证检验
  
DOI:
中文关键词:  客户依赖  税收筹划  行业竞争  产权性质  税收差异  税收管理  财务风险
英文关键词:customer dependence  tax planning  industry competition  nature of property rights  tax differences  tax management  financial risks
基金项目:
作者单位
谭庆美,耿佩璇,刘博玲 天津大学 管理与经济学部天津300072 
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中文摘要:
      基于中国沪深两市A股上市企业2009—2016年数据,通过实证检验客户依赖对企业税收筹划程度的影响,并分析行业竞争与产权性质对两者关系的调节作用。研究结果表明,客户依赖对企业税收筹划程度具有显著正向影响,客户依赖度越高的企业税收筹划程度越高。行业竞争及产权性质均会强化客户依赖对税收筹划的积极作用,行业竞争越激烈,客户依赖对税收筹划的正向影响越显著;与非国有企业相比,客户依赖度越高的国有企业税收筹划程度越高。
英文摘要:
      Taking firms listed in Chinese A-share market during the period from 2009-2016 as research sample,this paper investigates whether customer dependence can induce aggressive tax planning,and tests whether both the industry competition and nature of property right have moderating effects on the relationship between tax planning and customer dependence.The empirical results show that the tax planning is significantly positively related to customer dependence.Compared with firms with lower customer dependence,firms with higher customer dependence prefer to carry out more positive tax planning to decrease tax burden.The results also show that both the industry competition and nature of property rights have a significant influence on tax planning-customer dependence sensitivity.With the stronger of industry competition,the positive relationship between tax planning and customer dependence becomes stronger.Firms with higher customer dependence tend to implement more active tax planning to decrease tax burden when the industry competition is stronger.Compared with non-state-owned firms,the customer dependence has a more significantly positive impact on tax planning in state-owned firms.
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