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不同生命周期阶段的上市公司税收筹划行为研究
引用本文:朱芳影,郭金凤,王倩.不同生命周期阶段的上市公司税收筹划行为研究[J].内蒙古财经学院学报,2013(6):104-109.
作者姓名:朱芳影  郭金凤  王倩
作者单位:内蒙古大学经济管理学院,内蒙古呼和浩特010021
摘    要:有效税收筹划不仅要降低企业的税收成本,还要努力降低税收筹划的非税成本。非税成本因其隐蔽性、间接性而容易被忽视,因而可能使税收筹划的成本(损失)大于其收益。非税成本的形成原因较多、其构成也比较复杂。文章选取沪深A股2008-2012年期间的4974家上市公司作为研究对象,运用多元线性回归模型检验了不同生命周期阶段的上市公司如何在税收节约与非税成本之间进行权衡。经验证据显示,处于成长期和衰退期的上市公司更倾向于采用积极的税收筹划行为,而处于成熟期的上市公司更倾向于采取较为保守稳健的税收筹划行为。结论为企业制定投资策略,监管机制完善管理提供了较好的理论基础。

关 键 词:税收筹划  税务成本  非税成本  企业生命周期

Research on the Relations between Corporate Life Cycle and Tax Planning Behavior
ZHU Fang - ying,GUO JIn - feng,WANG Qian.Research on the Relations between Corporate Life Cycle and Tax Planning Behavior[J].Journal of Inner Mongolia Finance and Economics College,2013(6):104-109.
Authors:ZHU Fang - ying  GUO JIn - feng  WANG Qian
Institution:( School of Economics and Management, Inner Mongolia University, Hohhot 010021, China)
Abstract:The theory of effective tax planning has been the important area of research in corporate tax strate-gies.The effective tax planning not only efforts to reduce the tax cost,but also the non-tax costs of tax planning.Non-tax costs are easy to be overlooked for its covert and indirect characters,which could make the cost( loss) of tax planning greater than its income.The formation of the non-tax costs has various reasons,which composition is also more complicated.In this paper,We employed 4974 listed companies of Shanghai and Shenzhen A shares formed from the period 2008 to 2012 as the research object,using multiple linear regression models to examine how to trade off between the tax savings and non-tax costs.The empirical evidence suggests that listed firms tend to take aggressive tax planning behavior in the period of growth and recession,and a more conservative tax planning behavior in the period of maturity.The results provide a good theoretical basis for company and regulatory mecha-nism.
Keywords:tax planning  tax cost  non-tax costs  corporate life cycle theory
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