税会关系、盈余信息与税收规避-《集美大学学报》（哲社版）

文章信息/Info

Title:: Book-tax Relation, Information Content of Earnings and Tax Avoidance

Author(s):: LIN Jian-xiu1; 2; (1. Finance and Economics College, Jimei University, Xiamen 361021, China; 2. Research Center for Economic Operation and Risk Evaluation in the Economic Zone on the West Coast of the Taiwan Straits, Jimei University, Xiamen 361021, China)

Keywords:: book-tax relation; information content of earnings; tax avoidance

摘要:: 企业报告盈余时往往面临财务报告成本与纳税成本的权衡。就盈余信息而言，因受纳税成本的制约程度不同，税会分离有利于企业报告真实的盈余，税会合一导致企业系统性低报盈余。就税收规避来看，则受制于财务报告成本，税会分离导致更为激进的税收规避行为，税会合一可能使税收规避受到制约。众多研究表明，财务报告成本与纳税成本的权衡更多取决于企业自身面临的约束条件。伴随会计准则国际趋同和公允价值的广泛使用，税会分离将是大势所趋，对高报盈余和低报应税收入行为的控制须通过信息披露和加强监管来解决。

Abstract:: There is trade-off between cost of financial report and tax cost when reporting earnings. As for information content of earnings, book-tax divergence could encourage reporting true accounting earnings but book-tax conformity results in systematically lower earnings report due to tax cost. As for tax avoidance, book-tax divergence may encourage aggressive tax reporting while book-tax conformity could control tax avoidance. More evidences show that the reporters balance the cost of financial report and tax according to their own conditions. With the convergence of accounting standards and implementation of fair value, book-tax divergence will be increasing, in order to prevent aggressive financial and tax reporting. More accounting disclosure requirement and regulation should be introduced.