文档介绍：
所得税法-会计准则分离与盈余管理的税负
成本#
叶康涛,刘行
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(中国人民大学商学院,北京,100872)
摘要:本文考察了由于所得税法与会计准则分离对上市公司盈余管理税负成本的影响。自 1995 年以来,我
国会计准则逐步向国际会计准则趋同。但在趋同过程中,由于所得税法未进行相应的调整,导致所得税法
—会计准则分离度逐渐扩大。基于 1995—2007 年的数据,我们发现上市公司利用这种会计—税收差异所提
供的机会,有效规避了盈余管理的所得税成本。进一步研究发现,市场中介组织的发育和法制环境的改善,
可抑制上市公司利用会计准则变迁机会来规避盈余管理的税负成本。本文结论的政策意义在于,在向国际
会计准则趋同过程中,我们需加强会计准则与所得税法之间的协调关系,以免会计准则变迁反而为上市公
司提供了一种低税负成本的盈余管理方式。同时,本文也支持了市场中介组织发育和法制环境建设在会计
准则变迁中的积极作用。本文为理解上市公司避税行为提供了有益启示。
关键词:会计;会计税收差异;盈余管理
中图分类号:F23
Book-tax differences and the tax consequences of earnings
management
YE Kangtao, LIU Hang
(School of Business, Renmin University of China, Beijing, 100872)
Abstract: This study examines the impacts of book-tax non-conformity on the tax consequences of
earnings management. Chinese Accounting Standards e more in line with International Financial
Reporting Standards (IFRS) since 1995, which results in a major departure of financial reporting from
tax reporting. Using a sample of Chinese listed firms over the period 1995-2007, we find that listed
firms take advantage of the book-tax differences to reduce the tax costs of earnings management. We
also find that such an effect is more pronounced in areas with weaker legal institutions. Our results
suggest that the regulators need to reconcile accounting standards and tax laws when converging their
accounting standards to IF