税制分权改革与上市公司的税收规避行为

Taxation Decentralization Reform and Tax Avoidance of Listed Companies

中国的分权改革(财政分权与税收分权)以及由其引起的地方政府经济效率问题,是近20年中国经济问题研究的热点之一。以2002年企业所得税分享机制改革为背景,可对企业所得税税制分权改革对地方税务机关征管积极性的影响,以及税收机关征管积极性的变化对上市公司避税行为的影响进行研究。研究结果表明,2002年企业所得税分享机制改革导致了地方政府整体税收征管力度的下降,这一现象在地方税源丰富的地区表现尤为明显;并且由于地方政府税收征管力度的下降,上市公司的税收规避行为在2002年后也明显上升,而地方税源丰富地区上市公司税收规避尤为严重。

China＇ s decentralization reform （ fiscal and taxing） and the problem of local government economic efficien- cy thus caused has been one of the hot issues in China＇ s economic researches in recent 20 years. With the reform of enterprise income tax sharing system in 2002 as a case study, this paper analyses the influence of taxation decentralization reform of enterprise income tax on the enthusiasm of local tax levying authorities . and the impact of the enthusiasm of tax authorities on tax avoidance of listed companies. The study shows that the taxation reform implemented in 2002 led to the decrease of overall tax levying strength of local governments, which was especially obvious in areas with rich taxation resources, and accordingly, the tax avoidance of listed companies has increased obviously since 2002, which is especially serious in areas with rich taxation resources.