家族企业、税收稽查治理与企业避税行为

Family Business,Tax Inspection and Governance and Tax Avoidance

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。

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.