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本文采用我国沪深A股上市公司2010-2014年的数据,研究企业避税活动对商业信用的影响,试图从商业信用的角度为企业能避而不避税之谜提供一个解释。研究发现:第一,企业的避税行为会引起企业商业信用的下降,并且这种负向关系是显著的;第二,经营环境好的企业比经营环境差的企业更容易发生这种显著的负向关系,这意味着经营环境好的企业比经营环境差的企业更加可能不采取避税行为。
This article uses the data of Shanghai and Shenzhen A-share listed companies from 2010 to 2014 to study the impact of corporate tax avoidance on commercial credit, trying to provide an explanation from the commercial credit point of view for the business to avoid the tax avoidance. The findings are as follows: Firstly, corporate tax avoidance will cause the decline of commercial credit of enterprises, and this negative relationship is significant. Secondly, this kind of negative impact is more likely to occur in those with good business environment than those with poor business environment To the relationship, this means that companies with good business environment are more likely to avoid tax avoidance than those with poor business environment.