| 家族企业、税收稽查治理与企业避税行为 |
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| 引用本文： | 孙刚.家族企业、税收稽查治理与企业避税行为[J].税务与经济,2012(3):67-75. |
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| 作者姓名： | 孙刚 |
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| 作者单位： | 宁波工程学院经济与管理学院,浙江宁波315211／上海财经大学会计学院,上海200439 |
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| 基金项目： | 2010年度国家自然科学基金项目“税制改革与公司财务决策研究:基于中国资本市场的经验分析”，2010年度浙江省教育厅科研项目，浙江省新苗科研创新项目的资助 |
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| 摘 要： | 采用多种指标,检验家族和非家族企业的税收规避程度。研究发现,较之非家族企业,家族企业表现出更加明显的避税倾向,这反映出家族企业更重视税收节约收益;而且,家族企业所表现出的较高的避税程度和动机主要发生在税收稽查治理强度较弱的地区。我国家族企业避税收益要高于税收稽查的惩罚成本和由此产生的声誉损失,特别是在税收治理较弱的地区尤为如此。
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| 关 键 词： | 家族企业 税收稽查 企业避税 |
Family Business,Tax Inspection and Governance and Tax Avoidance |
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| Sun Gang.Family Business,Tax Inspection and Governance and Tax Avoidance[J].Taxation and Economy,2012(3):67-75. |
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| Authors: | Sun Gang |
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| Institution: | Sun Gang1,2 (1.School of Economics and Management,Ningbo University of Technology,Ningbo 315211,China; 2.School of Accountancy,Shanghai University of Finance and Economics,Shanghai 200439,China) |
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| Abstract: | A variety of indicators are used to inspect tax avoidance in family businesses and non-family businesses.The study indicates that family businesses are more inclined to tax avoidance,compared to non-family businesses,which reflects that family businesses attach more importance to tax avoidance.Moreover,the higher degree of tax avoidance and motivation occurs mainly in the areas where tax inspection and governance does not fully play its role.So the avoidance income of the family businesses in China is higher than the penalty cost of tax inspection and the loss of reputation resulting from penalty,especially in the areas where tax governance does not work well. |
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| Keywords: | family business tax inspection tax avoidance |
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