“促进”还是“抑制”:客户集中度与企业避税

Promote or Inhabit:Customer Concentration and Corporate Tax Avoidance

研究企业避税的影响因素仍是近几年学术界关注的热点话题。以2011—2022年中国全部A股上市公司为样本,来探讨客户集中度与企业避税二者之间的关系。研究发现:客户越集中,企业避税程度也越高。具体来说:客户集中度会通过削弱会计信息透明度和增强企业融资约束进一步提高企业避税行为;对于内部控制较差的企业,客户集中度对企业避税的影响更强烈。研究不仅说明了我国对于企业激进避税的防范措施还有待加强,而且为监管部门在检查和评估企业与客户之间关联交易的合法性时提供了有益的启示和指导。

The research on the influencing factors of corporate tax avoidance is still a hot topic in academic circles in recent years.all A-share listed companies in China from 2011 to 2022 is taken as samples to explore the relationship between customer concentration and corporate tax avoidance.It is found that the higher the concentration of customers,the higher the degree of tax avoidance.Specifically,customer concentration will further enhance corporate tax avoidance by weakening the transparency of accounting information and strengthening corporate financing constraints.For enterprises with poor internal control,the influence of customer concentration on corporate tax avoidance is stronger.The study not only shows that the preventive measures for corporate aggressive tax avoidance in China need to be strengthened,but also provides useful guidance for regulatory authorities in inspecting and evaluating the legality of related transactions between enterprises and customers.