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近年来,越来越多上市公司的实际控制人拥有境外居留权,这是否会对上市公司的行为产生影响是一个亟待研究的主题。我们利用中国民营上市公司数据,从企业避税角度对这一问题进行了实证检验。研究结果表明,对于税负较高的研究样本来说,实际控制人拥有境外居留权的企业更倾向于避税;与此相反,对于税负较低的样本来说,实际控制人拥有境外居留权的企业更不倾向于避税。进一步的研究结果显示,对于处于高成长性行业的企业以及信息环境较好的企业来说,实际控制人的境外居留权对企业避税的影响会弱化。本文的研究结果表明,当实际税负足够大时,实际控制人的境外居留权会显著加剧企业的避税行为。本文丰富了企业避税的影响因素方面的文献,同时对上市公司实际控制人境外居留权的监管与税收监管具有重要的借鉴意义。
In recent years, more and more controlling shareholders of listed companies have the right of abode in overseas countries. Whether this will have an impact on the behavior of listed companies is a topic to be studied urgently. We use the data of private listed companies in China to test the issue from the perspective of tax avoidance. The results show that, for the sample with higher tax burden, the actual controller’s right of abode in foreign countries is more likely to avoid tax; on the contrary, for the sample with lower tax burden, the actual controller has the right of abode Of the enterprises do not tend to avoid tax avoidance. Further research results show that the impact of the actual controller’s right of abode in overseas tax avoidance on corporate tax avoidance will be weakened for enterprises in high growth industries and enterprises with better information environment. The results of this study show that when the actual tax burden is large enough, the actual controller’s right of abode in the homeland will significantly aggravate the corporate tax avoidance. This article enriches the literature on the influencing factors of corporate tax avoidance and at the same time it is of great reference significance to the supervision and tax supervision of the right of abode of overseas listed companies.