隐性税收下所得税优惠与税前收益相关性研究.pdfVIP

第 27 卷第 3 期 合肥工业大学学报(社会科学版) Vo l. 27 No.3 2013 年 6 月 JOURNAL OF HEFEI UNlVERSITY OF TECHNOLOGY (Social Sciences) Jun. 2013 隐性税收下所得税优惠与税前收益相关性研究 潘立生，年欣 (合肥工业大学管理学院，合肥 230009) 摘 要:以 2008 年至 2010 年我国上市公司为样本，研究隐性税收理论在我国的适用情况，并通过对样本公司 进行亏损弥补的分类，分别考察企业在存在亏损和没有亏损时税前收益率与所得税优惠的关系。结果证实， 与隐性税收的理论相一致，公司有较高的税收优惠时通过减少税前报酬率来支付隐性税收，但是，税前收益和 税收政策的相关性程度比理论预期的要弱，因为理论是建立在完全竞争的无摩擦市场假设条件下的。 关键词:隐性税收;税收优惠;税前收益率 中固分类号:F810.42 文献标志码:A 文章编号: 1008-3634(2013)03-0026-04 Research on the Correlation between Pre-tax Return and Income Tax Preference under Implicit Tax Hypothesis PAN Li-sheng , NIAN Xin (Sch∞I of Management , Hefei Universíty of Technology , Hefei 230009 , China) Abstract: The suitability of the theory of implicit tax in China is studied based on the samples of listed companies from 2008 to 2010 in China. The samples are divided into loss group and no loss group by whether the companies experience loss carrY{orwards and the correlation between pre-tax return and income tax preference of each group is analyzed respectively. The results are consistent with the im- plicit tax hypothesis. Companies with higher tax preference pay an implicit tax by means of reducing pre-tax retur几 However， the presented correlation between pre-tax return and tax preference is wea- ker than that predicted by the implicit tax hypothesis because the later is subject to a perfectly compet- itive and frictionless economy assumption. Key words :implicit tax; tax preference; pre-tax return 一、引 税收优惠的目的就是为了引导企业能够建立最优的资源配置，政府同时也期望能够产生更多的福 利。本文针对隐性税收理论对上市公司的隐性税收情况进行实证研究，即由于税收优惠的存在减少了 公司的显性税收，但是因为税前收益的减少，相应的增加了隐性税收口气 研究隐性税收不仅仅是对国家税收优惠政策实施效果的评价，也是理解经济个体之间的交易产生 的