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2006年《企业会计准则》和2008年《企业所得税法》的颁布实施使得会计-税收差异(会税差异)进一步扩大。企业可能会利用会计收益与应税收益之间的巨大差异进行以避税为目的的盈余管理,例如,在不增加或减少税前会计收益的基础上调减应税收益,抑或在不影响应税收益的前提下利用非应税项目损益来提高会计收益,以实现巧妙降低企业所得税税负的目的,导致企业的会计收益与真实的经营业绩发生较大幅度的偏离,会计收益提供的信息有用性势必随之下降。而税法的固定性、刚性,使得应纳税收益可被人为操控的空间相对较小,更能反映企业的真实业绩。那么,应税收益是否能影响资本市场上投资者的行为,甚至在会计收益信息的基础上提供增量信息,本文对会税差异不断扩大的影响因素、会税差异与盈余管理、税收的关系、基于会税差异避税盈余管理行为的市场反应等国内外相关研究成果进行综述,旨在为我国资本市场上企业避税管理行为的经济后果研究提供参考。
The promulgation and implementation of the Accounting Standards for Business Enterprises in 2006 and the Enterprise Income Tax Law of 2008 further widened the accounting-tax differences (tax differences). Companies may make use of the large differences between accounting and taxable returns for tax avoidance purposes, such as reducing taxable income without increasing or decreasing pre-tax accounting income or without affecting taxable income Income under the premise of using non-taxable profits and losses to improve accounting income, in order to achieve the purpose of cleverly reduce the corporate income tax, resulting in the accounting of the business and the real operating performance of a more substantial departure from the accounting information provided by the usefulness of the information It is bound to decline. The fixed and rigid tax law makes the taxable income can be artificially manipulated by the space is relatively small, but also better reflect the true performance of enterprises. Then, whether taxable income can affect investors’ behavior in the capital market and even provide incremental information on the basis of accounting earnings information. This paper analyzes the influencing factors of the growing tax differences, the relationship between tax differences and earnings management and taxation , Based on the market response of tax avoidance earnings management and other domestic and foreign research results are reviewed, which aims to provide reference for the economic consequences of corporate tax avoidance management in China’s capital markets.