商业研究

商业研究

• 财经纵横 • 上一篇    下一篇

纳税诚信企业真的“诚信”吗？

耿艳丽1,2，吴丽梅1，孙维章1   

  1. （1.山东工商学院 会计学院，山东 烟台 264005；2.中央财经大学 会计学院，北京 100081）
  • 收稿日期:2017-12-26 出版日期:2018-07-16
  • 作者简介:耿艳丽（1985-），女，山东淄博人，山东工商学院会计学院讲师，中央财经大学会计学院博士研究生，研究方向：财务管理、企业纳税；吴丽梅（1968-），女，黑龙江五常人，山东工商学院会计学院教授，研究方向：税务筹划；孙维章（1985-），男，山东阳谷人，山东工商学院会计学院讲师，上海国家会计学院博士后，研究方向：公司财务。
  • 基金资助:
    山东省自然科学基金项目“山东省纳税信用建设效果研究”，项目编号：ZR201702190485；山东工商学院青年基金项目，项目编号：2015QN012。

Are the Enterprises of Tax Integrity Really “Honest”? 〖WT〗

GENG Yan-li1,2,WU Li-mei1, SUN Wei-zhang1   

  1. (1.College of Accounting, Shandong Technology and Business University, Yantai 264005, China; 2.College of Accounting, Central University of Finance and Economics, Beijing 100081, China)
  • Received:2017-12-26 Online:2018-07-16

摘要： 本文以2014-2016年上市公司的纳税信用评级数据为基础，检验国家税务总局评选的纳税诚信企业是否真的“诚信”。研究结果显示，纳税诚信企业“诚信”属实，纳税诚信企业较少进行盈余管理，不论是正向盈余管理还是负向盈余管理，纳税诚信企业的盈余管理水平都显著更低。进一步的研究显示，不论国有企业还是民营企业，纳税诚信企业的盈余管理水平都显著更低；不论法制水平较高的东部地区还是法制水平较差的中西部地区，纳税诚信企业的盈余管理水平也是显著更低。稳健性结果显示，纳税诚信企业的审计收费更低，表明纳税诚信企业的“诚信”信息被审计师获取，并且反映在审计收费上。上述结论表明，国家税务总局开展的纳税诚信系统建设达到了预期的政策目标，评选的纳税诚信企业确实“诚信”。

关键词: 纳税诚信, 盈余管理, 审计收费

Abstract: Based on the data of tax credit rating of listed companies from 2014 to 2016, this article examines whether the tax integrity enterprises selected by the State Administration of Taxation are really “honest” or not. The results show that tax integrity enterprises are really “honest”，and they are less likely to manage their earnings: whether the level of positive earnings management or the level of negative earnings management, tax-credit companies are significantly lower. Further research shows that regardless of state-owned enterprises or private enterprises, the level of earnings management of tax integrity enterprises is significantly lower; regardless of the eastern region where the legal system is relatively high or in the central and western regions where the legal system is relatively poor, the level of earnings management of tax-honored enterprises is also significantly lower. The results of robustness show that the auditing fees of tax integrity companies are even lower, which indicates that the “good faith” information of the tax-paying creditworthy companies is obtained by the auditors and is reflected in the audit fees. The conclusions indicate that the construction of the taxation integrity system carried out by the State Administration of Taxation had reached the expected policy goal, and the honest and tax-paying enterprises selected are indeed “honest”.

Key words: tax integrity, earnings management, audit fee