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税收规避是企业重要的财务管理活动,按意愿性标准可划分为操作性税收规避与意愿性税收规避。本文以我国2009-2014年A股上市公司为研究样本,基于我国上市公司产权性质视角,研究公司治理对公司不同类型税收规避的影响规律。研究发现:高水平的公司治理在非国有控股公司中对操作性和意愿性税收规避有显著的抑制作用,而在国有控股公司中对操作性和意愿性税收规避的抑制作用则不显著。
Tax evasion is an important financial management activity of an enterprise. According to the voluntary standards, it can be divided into operational tax evasion and voluntary tax evasion. Based on the sample of A-share listed companies in China from 2009 to 2014, this paper studies the influence of corporate governance on different types of corporate tax avoidance based on the property rights of listed companies in China. The study found that high level of corporate governance significantly inhibits both operational and willing tax avoidance in non-state-controlled companies, while the inhibitory effect on operational and voluntary tax avoidance in state-controlled companies is insignificant.