研发支出资本化或费用化:税收视角的解释

税收是公司会计政策选择的重要动因。基于税收动机视角,本文试图对公司研发支出的会计政策选择提供新的经验解释。实证检验发现:与低税率公司相比,高税率公司研发支出的资本化比例显著更低,表明高税率公司通过费用化研发支出获取避税收益的动机更强。进一步检验发现:两者间关系在财务报告成本较低公司中更显著,表明公司避税时需要权衡避税收益和财务报告成本之间的关系;与国有企业相比,两者间关系在非国有企业中更显著,表明非国有企业在税收筹划方面更为激进;此外,两者间关系在税收征管力度较弱地区公司中更显著,表明公司避税时需要权衡避税收益与税收征管成本之间的关系。本文的研究结论不仅丰富了税收视角的会计政策选择文献,而且为研发支出会计政策选择提供了新视角的经验解释。     

会计信息可比性与公司避税

会计信息可比性通过公司间信息溢出效应为外界理解和判断公司的经济业务提供增量信息,使避税活动难以实施,抑制避税代理成本从而抑制公司避税。本文从会计信息质量治理效应出发,运用2005-2015年我国A股非金融上市公司数据研究会计信息可比性对公司避税的影响,结果发现公司会计信息可比性越高,避税程度越低。可比性对避税的抑制在信息透明度较低的公司以及在面临产品市场竞争更激烈的公司中更显著。进一步研究发现可比性与税收征管之间存在替代效应,可比性对避税的抑制作用在税收征管强度较低的地区更显著。本文扩展和深化了会计信息质量的治理效应,为我国政府强化会计信息披露监管以营造公平税收环境提供理论依据。     

税收规避与审计收费

本文从税收规避的价值效应、信息质量效应和代理问题等角度,探讨了税收规避与审计收费的关系.研究发现:税收规避与审计收费整体上呈"U"型关系;当公司税收规避程度较低时,避税的价值效应占主导,税收规避程度与审计收费负相关;当公司税收规避程度较高时,避税引发的代理问题占主导,表现为税收规避程度与审计收费正相关.上述因果关系的成立不因产权性质的不同而发生改变.进一步分析表明,机构投资者持股和调研均发挥了监督作用,能够相应地强化价值效应和削弱代理冲突.本文丰富了审计师视角下企业避税的二重作用效应研究,也推进了不同风险水平下机构投资者的公司治理效果研究.     

中国式现代化视角下的税务稽查现代化路径探索北大核心

税收现代化服务中国式现代化是税务系统的重大政治任务。税务稽查是税收征管的一个重要环节,实现税务稽查现代化是顺应税收现代化、全面提升税收治理效能的必然要求。税务稽查现代化作为税收现代化服务中国式现代化的重要组成,应坚持以人民为中心,实现社会公平正义。立足我国税务稽查工作存在的现实问题,本文提出以集约高效的组织体系为保障,以法治思维规范税务稽查执法,以数字化转型打造智慧稽查,以协同共治推动治理型稽查建设,以综合性治理提升税务稽查效能,营造公平、公正的税收环境,助力实现中国式现代化。     

机构投资者、税收征管与企业避税

本文研究机构投资者对企业避税的因果关系影响。有鉴于机构投资者和企业避税之间的内生性问题,本文选择机构投资者与被投资上市公司之间的空间距离作为机构持股的工具变量,我们发现在控制内生性之后,机构投资者对企业避税行为仍然存在明显的制约作用;进一步研究发现机构投资者与税收征管在避税上存在互为补充的关系,同时机构投资者能通过抑制企业避税提升公司价值,而这一效应在税收征管强的地区更为明显。本文提供了机构投资者对企业避税影响的因果关系证据,从而拓展了机构投资者公司治理作用的文献,对于抑制管理层的机会主义倾向和治理企业避税也有重要的实践意义。     

行政干预税收检查工作当止

在税务稽查工作中发现,行政干预税收检查工作现象在各地都有不同程度的表现,影响了税收稽查工作的开展,应引起重视。     

读书

近几年,税收筹划意识在国内企业中不断深入和普及,越来越多的企业在努力寻求着适合自己的避税节税方法。但是,再精妙的筹划方法、再高明的避税手段,都要以准确、合法的核算及账务处理为基本前提,否则,企业就会在不知不觉中踏入税法的“禁地”,最终遭受法律的追究。增值税是我国的第一大税种,是国家税收的主要来源,同时也是中外各企业避税操作的主要对象。因此,加强税务稽查工作必须要高度重视对增值税的稽查,要建立一支高素质的稽查队伍,以保障新征管模式的顺利实施和税收任务的顺利完成。本书详细介绍了增值税的基本概念、计算方法、账务处…     

避税天堂遭国际“封杀”

最近一段时间。“避税天堂”问题引起了国际社会的高度关注。经济合作与发展组织（经合组织）发布最新税收表现评估报告。菲律宾等四国因拒绝履行国际通用税收标准被列入“避税天堂”黑名单”。另有38个国家和地区被列入“灰名单”，其中包括瑞士、卢森堡、比利时等。按照经合组织的描述。“避税天堂”的主要特点包括金融信息及税收体制不透明，税率极低甚至不征税，为其他国家和地区的企业、组织和个人避税、洗钱提供方便，损害国际金融体系的稳定等。     

转移支付、税收努力与企业避税——基于中国工业企业的实证研究

笔者通过对1998—2007年中国规模以上工业企业数据和县级财政数据进行匹配,利用这一面板数据分析了地方政府获得的转移支付对当地企业避税的影响。我们发现,转移支付在财政收入中的占比与企业避税程度呈正相关关系,这意味着地方政府获得的转移支付越多,企业避税越多。其影响机制在于转移支付弥补了地方政府一定的财政缺口,从而使得地方政府税收努力程度下降,导致了更多的企业避税。转移支付占比增加1个百分点,企业会少汇报0.15%的利润,即少缴纳0.15%的企业所得税。进一步将转移支付细分为专项转移支付、一般性转移支付和税收返还,结果表明专项转移支付与一般性转移支付对企业避税有显著的正向影响,一般性转移支付的作用更大,而税收返还对企业避税有显著的负向影响。最后,不同地区地方政府获得的转移支付对当地企业避税的刺激程度不同,中部地区最强,东部地区最弱。     

企业税收筹划风险防控研究

现阶段我国企业自主纳税过程中存在着因为不当的税收筹划而造成的偷逃税款等违法现象,侵蚀着国家财政税收。如果在税收筹划过程中忽视风险,不加以防范,很大程度上会脱离税收筹划的风险可控范围。为控制企业税收筹划风险,本文从安徽省近几年税收违法的案件入手,深入剖析我国企业为避税而采取的多种税收筹划方式究竟有何欠妥之处,对企业税收筹划与避税风险进行分析并提出相关对策建议,使其通过合法合理的税收筹划方式,在规避税收筹划风险的同时,最终达到降低税收成本、增加财务收益和实现税后利润最大化的目的。     

公司税收规避、税率持续性与股票收益波动率

从税率平稳性角度看,避税活动是否会增加税率波动性进而给企业带来高风险是一个值得探讨的重要问题。从动态视角研究发现,避税是一种策略性行为,低实际税率的企业相比高实际税率的企业,其税率在长时期内能够保持平稳。此外,避税活动并不一定会带来未来税率和股票收益的波动性。这说明公司通常采用持续、稳定的税收策略,不会带来公司风险的激增。进一步研究发现：节税率的波动性与公司未来股票收益波动存在着显著正相关,即当避税引起税率波动较大时,会带来公司股票收益风险的增加。     

Are family firms more tax aggressive than non-family firms?

Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of a potential price discount, which can arise from minority shareholders’ concern with family rent-seeking masked by tax avoidance activities [Desai and Dharmapala, 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79, 145–179]. Our result is also consistent with family owners being more concerned with the potential penalty and reputation damage from an IRS audit than non-family firms. We obtain similar inferences when using a small sample of tax shelter cases.     

Tax avoidance in family firms: Evidence from large private firms

Ownership structure plays an important role in firms’ decisions on tax avoidance. Recently, the effect of family ownership on corporate tax avoidance has become an issue of increasing interest among scholars from both the fields of family business research and tax research; however, empirical findings have so far remained ambiguous. Based on a unique sample of 678 large private firms from Germany, we show that for unlisted large firms (i) family firms avoid more tax than non-family firms, (ii) tax avoidance increases with the percentage of family ownership, and (iii) tax avoidance is a function of the number of shareholders. We interpret our results as evidence that benefits from avoiding taxes outweigh the non-tax costs in the case of large private family firms in Germany. Furthermore, as the number of family shareholders increases, family firms satisfy increasing demand for dividends by avoiding taxes.     

Corporate Governance,Tax Avoidance,and Financial Constraints

We examine how corporate governance affects the relationship between corporate tax avoidance and financial constraints. Conditional on having poor governance, tax avoidance is associated with greater financial constraints and a greater likelihood of financial distress. In firms with strong governance, however, we find that tax avoidance does not have a negative impact on financial constraints. Our results suggest that tax avoidance is a less useful source of financing for constrained firms when they are plagued with potential agency problems and opaque information environments. Stronger governance mechanisms can help firms mitigate the negative consequences of tax avoidance.     

电子商务环境下的国际逃税与避税

由于电子商务的迅速发展和各国税收立法的相对滞后,电子商务逃、避税问题日益突出。各国根据电子商务环境下的国际逃、避税的新特点,在原有防范措施的基础上,采取了一些新的措施,如加强税务机关自身信息化建设、提高网络技术、推行电子商务税收登记制度、从支付体系入手解决电子商务税收的征管问题,加强国际间的交流与合作等。     

论逆向避税

随着世界经济一体化的程度不断提高 ,国际避税问题也日趋严重。如何防范国际避税已为各个国家和国际组织所重视 ,并成为国际税法中的一项核心问题。在本文中 ,笔者将探讨逆向避税———一种广泛存在于中国国内涉外企业中的国际避税行为。本文首先界定逆向避税的概念 ;其次分析逆向避税的动机和手段 ,并指出逆向避税造成的严重危害 ;最后结合我国税法实际构思相应对策税制及其它措施。     

Tax avoidance and ex ante cost of capital

This study examines the association between tax avoidance and ex ante cost of equity capital. Based on prior research, we develop two proxies for investors’ expectations of tax avoidance and explore whether deviations from those expectations result in higher ex ante cost of equity capital. We find that the ex ante cost of equity capital increases with tax avoidance that is either below or above investor expectations and that the increase is larger for tax avoidance that exceeds investors’ expectations. We then examine whether firms that alter their future tax avoidance exhibit a lowering of their ex ante cost of equity capital and find that tax avoidance decreases (increases) from the prior year for firms that were above (below) investors’ expectations in the prior year. These results are consistent with the trade‐off suggested by the Scholes and Wolfson framework and reinforce the notion that balancing tax benefits and non‐tax costs is an important feature of firms’ tax planning.     

完善房产税制的探讨

我国现行房产税制已经不能适应目前的社会经济情况,突出表现在:内外资企业及内外籍居民税负不公;分处城乡的同类企业和个人税负不公;税基狭窄,调节功能弱化,等等。建议通过统一税制、扩大税基、统一计税依据、改革征管方式等手段使房产税这个小税种能有一番大作为。     

Tax avoidance,tax management and corporate social responsibility

This study examines the effect of three measures of corporate social responsibility (CSR) — corporate governance, community and diversity on tax avoidance in firms that use auditor‐provided tax services. This is one of the first studies, to our knowledge, to empirically relate tax avoidance, tax management and CSR literature. By separating the strengths and concerns for each CSR measure, we are able to analyze the effects of a firm's negative and positive social actions on tax avoidance. We find that the interaction of community concerns with tax management fees positively affects both GAAP and Cash ETR, while the interaction of corporate governance strengths and diversity concerns with tax management fees negatively affects Cash ETR. Our results are similar when we use Excess ETR that is not explained by firm specifics. We find additional evidence that CSR affects tax avoidance when we divide firms into portfolios based on CSR levels. Our findings suggest that future studies on tax avoidance and tax management should incorporate CSR.     

税务处理与税务处罚关系的法律性质——基于裁判分歧的分析与展开

税务处理决定与税务处罚决定的关系问题引发了实践与理论的诸多争议.在司法实践中,不同裁判观点长期并立不利于税务执法标准的统一和税务管理秩序的维护,凸显了厘清争议的必要性.税收征罚关系应当符合税收征管构成要件、遵循行政诉讼审理原则以及契合差异化证明标准,从而确立了征罚关系绝对独立观点的合法性.征罚关系绝对独立观点认为,税务处理决定与税务处罚决定是相互独立的行政行为,二者之间并无明确的相互拘束力,且二者所认定的违法事实和追缴金额无需保持一致.基于此,税务机关、复议机关与人民法院应当随之调整执法标准与审理标准,确保该观点贯穿于税务争议解决的全链条.