会计-税收差异与企业所得税避税研究.doc

本科毕业设计（论文）说明书 会计-税收差异与企业所得税避税研究 系 别 经贸与管理工程系 专业班级 学生姓名 指导教师 提交日期  摘要 随着我国会计工作与国际的进一步接轨，会计准则体系的进一步建立和完善，我国的会计准则与税收法规的关系逐渐趋向分离，企业进行盈余管理与纳税筹划的选择空间越来越大。 本文以上海证券交易所2008年与2009年所有A股上市公司为样本，从会计收益与应税收益差异的视角，实证分析了会计-税收差异与企业所得税避税之间的关系。本文选取了企业所得税避税的替代变量所得税税负、会计-税收差异（其占期末资产的百分比）、资产规模(期末资产总额的自然对数)、代表企业盈利能力的总资产报酬率四个变量，运用SPSS软件中描述性统计分析方法与线性回归分析方法，对会计-税收差异与企业所得税避税程度的之间的关系进行了研究。 研究结果表明，我国上市公司的所得税避税程度与会计-税收差异存在着显著正相关关系，与资产规模存在正相关关系、与总资产报酬率存在显著正相关关系；以25%税率作为高税率组，以15%税率作为低税率组，对上市公司高低税率组进行独立两样本t检验的结果表明，高税率公司的会计-税收差异均值显著的高于低税率公司，说明了高税率上市公司比低税率公司更具有避税筹划动机。 研究结论说明了我国上市公司可能通过所得税进行避税筹划，通过扩大会计-税收差异方式来进行所得税避税，降低企业相应的实际所得税税负率，国家税收部门应加强对这些公司的监管力度，同时对于会计-税收差异过大、规模过大、盈利能力越强的企业应作为纳税评估的重点。 关键词：会计-税收差异、企业所得税避税、所得税税负 Abstract As China further with the international accounting standards, accounting standards system to further establish and improve Chinas accounting standards and tax laws tend to separate the ties, business management and tax planning for a surplus of choices is growing. In this paper, the Shanghai Stock Exchange in 2008 and 2009, all A-share listed companies as samples, from the difference between accounting income and taxable income perspective, empirical analysis of between Book-Tax Differences and Corporate Income Tax Avoidance. This paper selects Tax Burden variable substituted as Corporate Income Tax Avoidance variable, Book-Tax Differences (the percentage of its total assets, end of period), Assets Scale(end of the natural logarithm of total assets), on behalf of profitability of the business Return On Total Assets Ratio of the four variables , the use of SPSS software, descriptive statistical methods and linear regression analysis of the Book-Tax Differences and Corporate Income Tax Avoidance were studied. The results show that listed companies in Chinas Income Tax Avoidance and Book-Tax Differences are significant positive correlation, with asset size are positive correlation, positively correlated with the Return On Total Assets Ratio were significantly