【作者】 张燕；

【导师】 黄诗婷；

【作者基本信息】 西南财经大学 ， 税务， 2021， 硕士

【摘要】 在经济全球化的背景下,国内外竞争越发激烈。各国公司在面对这样不断变化的市场环境时,选择利用税收的灵活性和会计方法的可选择性来进行税收筹划的情况已经十分常见。显而易见,税收筹划早已成为企业用来谋求生存的重要工具,并且公司的税收激进行为无论是属于非法避税还是属于合法节税,社会福利最终都会受到税收激进活动的影响。会计师事务所每年为上市公司的财务报告提供审计服务,其提供的外部审计服务的质量能够监督和审查上市公司的不正当避税行为。因此,事务所与上市公司之间有着密不可分的关系,规模较大的事务所往往具有以下几个优势:(1)通过具有良好的“声誉”,其可以降低法人机构之间发生冲突的概率。(2)大型的会计师事务所通常可以使用更多的非审计服务来满足公司之间的寻租需求。(3)大型会计师事务所与政府有着密切的关系,因而较之小型事务所,其受到惩罚的风险低,并且也会因此影响外部审计的独立性。(4)大型会计师事务所也是税收筹划专家,可以通过一定的税收活动帮助公司降低税费。因此,不同规模的会计师事务所对税收激进活动的态度可能会有较大差异。在我国经济中,当前政府仍然掌握着国家的大部分资源。在这种特有的经济环境下,国有企业是与政府密切程度最高的一种企业,因而其在资源获得和使用方面在我国具有天然的优势。当国有企业发生财务违规行为时,其面临的监管制裁风险将相对民营企业更低。而为了获取更多、更稳定资源、满足客户的内在需求、维护和政府的客户关系,会计师事务所往往容易受到来自国有企业的政治权利的压力,从而给出准审计意见。国有企业特殊所有权性质会影响审计服务的独立性,进而影响其税收激进行为。本文研究的是为上市公司提供外部审计服务的会计师事务所的规模与被审计公司的税收激进程度之间的关系,并且考虑这样的关系在不同的所有权性质下是否存在差异。为此,本文选取2014-2019年全部A股上市公司作为研究样本,构建衡量上市公司税收激进度的指标,采用回归分析的方式来验证本文的预期假设,研究结果发现企业的税收激进程度会因提供审计服务的事务所规模的变大而正向增加,而所有权性质也会在这种关系中产生影响。本文的创新点包含以下三点:(1)从税收激进度这个比较新的角度出发,丰富了税收激进度的文献。(2)关注了提供企业外部审计服务的会计师事务的规模对于企业税收激进度的影响。(3)结合了我国特有的经济体制,将所有权性质纳入了对企业税收激进度影响的研究。更多还原

【Abstract】 Due to the accelerating pace of economic globalization,Domestic and foreign competition is intensifying.In such an environment,the use of tax flexibility and the selectivity of accounting methods for tax planning is already in the current changing market environment.An important means adopted by enterprises to seek survival.In order to increase profits,companies in various countries seem to have turned the use of radical taxation methods to reduce tax burdens into a realistic choice,regardless of whether it is legal tax saving or illegal tax avoidance.The ultimate result of tax radical activities will inevitably affect social welfare.The accounting firm provides audits for the financial reports of listed companies every year,and has an inseparable relationship with listed companies.The quality of the external audit services provided can supervise and review the improper tax avoidance of listed companies.Larger firms often have the following advantages:(1)They have a good "reputation",which can suppress the agency conflicts of the enterprise;(2)Often larger firms have more non-audit services,which satisfy the business needs.(3)Larger accounting firms have closer relations with the government and lower the risk of being punished,which will also affect the independence of external audits;(4)“Big firms” are in taxation The planning is also more professional,and it can help enterprises to carry out tax-saving activities.Therefore,accounting firms of different sizes may have relatively large differences in their attitudes towards taxation.State-owned enterprises occupy a pivotal position in the Chinese economy,and their special property rights may affect the independence of audit services,which in turn will have an impact on the taxation of state-owned enterprises.This article studies the relationship between the scale of accounting firms that provide external auditing services for listed companies and the tax aggressiveness of the companies audited by them,and whether the nature of corporate ownership will affect this under the unique economic system environment of our country.Relationship has an impact.This paper selects all A-share listings from 2014 to 2019 as a sample,constructs an indicator to measure the tax aggressiveness of listed companies,and uses regression analysis to verify the expected hypothesis of this article.The results of the study found that the tax aggressiveness of companies is due to the provision of audit services.The size of the company has become larger and positively increased,and the nature of ownership will also have an impact on it.The innovations of this article include the following three points:(1)Starting from a relatively new perspective of tax radicalization,it enriches the literature on tax radicalization.(2)Pay attention to the impact of the scale of the accounting firm that provides the quality of external auditing on the company’s taxation progress.(3)Combining my country’s unique economic system,the nature of ownership is included in the research on the impact of corporate taxation.更多还原