商业研究

• 商经理论 • 上一篇    下一篇

企业供应链占资与税务筹划:调节效应及影响因素的分析与检验

姜英兵,李星辰,班旭   

  1. (东北财经大学 会计学院,辽宁 大连 116025)
  • 收稿日期:2019-12-01 出版日期:2020-07-20
  • 作者简介:姜英兵(1972-),男,辽宁大连人,东北财经大学会计学院教授,博士生导师,管理学博士,研究方向:资本市场公司财务问题、产业政策与企业决策;李星辰(1991-),本文通讯作者,男,山东临沂人,东北财经大学会计学院博士研究生,研究方向:资本市场公司财务问题;班旭(1993-),男,河北廊坊人,东北财经大学会计学院博士研究生,研究方向:公司财务与会计。
  • 基金资助:
    国家自然科学基金项目“投资者税负、企业行为与权益资产价值”,项目编号:71402017。

Enterprise Capital Occupation in Supply Chain and Tax Planning: Analysis and Test of Regulatory Effect and Influence Factors

JIANG Ying-bing, LI Xing-chen, BAN Xu   

  1. (School of Accountancy, Dongbei University of Finance and Economics, Dalian 116025, China)
  • Received:2019-12-01 Online:2020-07-20

摘要: 供应链占资是企业经营过程中普遍存在的现象,本文从税务筹划动机的视角探讨企业供应链净占资对其税务筹划程度的影响。研究发现,企业的供应链净占资与税务筹划程度显著正相关。进一步研究发现,对财务人员实施股权激励的企业,供应链净占资对企业进行税务筹划的正向边际作用更大;高现金流风险会放大供应链净占资对税务筹划的正向影响。本文丰富和拓展了企业税务筹划影响因素的相关研究,为政府在供给侧改革过程中有效减轻企业税费负担提供参考。

关键词: 供应链占资, 税务筹划, 现金流风险, 财务人员股权激励

Abstract: It is a common phenomenon in the process of enterprise management that the supply chain takes up capital. This paper discusses the influence of net capital occupation of supply chain on the degree of tax planning from the perspective of tax planning motivation.It is found that there is a significantly positive correlation between the net capital of supply chain and the degree of tax planning.Further research shows that the positive marginal effect of supply chain net capital on tax planning is greater for enterprises with equity incentive for financial personnel; high cash flow risk will amplify the positive impact of supply chain net capital on tax planning. This paper enriches and expands the relevant research on the influence factors of enterprise tax planning, and provides reference for the government to effectively reduce the tax burden of enterprises in the process of supply side reform.

Key words: capital occupation in supply chain;tax planning, cash flow risk, equity incentive for financial personnel