基于2008年新企业所得税实施的背景,选取2004—2013年A股上市公司,深入探讨了税率调整、公司避税与管理层在职消费三者之间的关系。实证结果发现:公司避税与管理层在职消费显著正相关。税率调整会调节公司避税行为与管理层在职消费的关系。税率上升,会加剧公司管理层通过避税行为中的在职消费,而税率下降则会抑制避税行为中的在职消费。企业避税的代理观需要在公司行业中合理利用并完善。 Based on the background of the implementation of the new corporate income tax in 2008, this paper selects listed A-share companies from 2004 to 2013 and discusses in depth the relationship between tax rate adjustment, corporate tax avoidance and in-service consumption of the management. Empirical results show that: the company tax avoidance and management consumption is significantly positively correlated. The tax rate adjustment will regulate the relationship between the company’s tax avoidance and the management’s on-the-job consumption. Rising tax rates will exacerbate the company’s management through tax avoidance in-service consumption, while the tax rate will be reduced tax avoidance on-the-job consumption. The concept of corporate tax avoidance needs to be reasonably utilized and refined in the company’s business.