实际控制人性质、地方政府竞争与公司税收规避

Factual Controller Characteristics,Local Government Competition and Corporate Tax Avoidance

笔者利用2006年~2010年中国上市公司数据,研究在我国转轨制度背景下,公司实际控制人性质及地方政府竞争等因素对企业所得税实际税率的影响。研究结果表明:民营企业的实际所得税税率显著低于国有企业的实际所得税税率;中央国有企业实际所得税税率显著低于地方国有企业实际所得税税率;不同股权性质公司税收规避动机和能力存在差别,而地方环境差异显著影响公司税收规避的空间和可能。

Using the data of Chinese listed companies from 2006 to 2010,the research studies the effect of the factual controller nature and the local government competition and other factors on the corporate effective income tax rates in the context of China's transition system. The results show that private enterprises' effective tax rates is significantly lower than the state-owned enterprises,the central stateowned enterprises' effective income tax rates significantly lower than the local state-owned enterprises; after the income tax system changed in 2008,the degree that the regional environmental differences affect corporate tax avoidance is reducing; and the greater the degree of local government intervention to the market,the lower the effective income tax rate is,and the less the actual income tax rate difference between the in the private companies and state-owned companies is. These results suggest that the equity property characteristic and local economy development can influence corporate tax avoidance motivation and possibilities.