摘要
有数据表明,自2016年“营改增”政策全面推开以来,我国房地产企业的平均绩效增长水平不增反减。通过对2009年-2021年我国房地产上市公司样本数据的实证研究,发现“营改增”政策的实施,能够通过影响企业的盈余管理行为和税收激进行为,进而影响企业的报表绩效。研究结果表明,“营改增”和企业税收激进行为,都能够抑制企业虚增利润的盈余管理行为,从而挤出报表绩效中的水分,使其回落到真实的水平,从而产生企业绩效下降的现象;同时,“营改增”也影响了企业税收激进行为和盈余管理行为之间的相互作用,削弱税收激进对企业绩效的影响。此外,上述“营改增”所带来的各种影响,会随着政策执行时间的推移而逐年增强。研究结论为税收政策带来的影响提供了经验证据,也为企业的税务决策提供参考。
Some data shows that since the tax policy reform of replacing business tax with VAT(hereinafter referred to as"the reform")was launched nationwide in 2016,the average performance growth level of China's real estate enterprises was decreasing rather than increasing.Through the empirical research on the data of China's real estate listed companies from 2009 to 2021,it is found the reform can affect the earnings management behavior and tax aggressiveness behavior of the enterprises,thereby affecting the operating performance on their financial statements.The research shows that the reform and the tax aggressiveness behavior in real estate enterprises can both suppress the earnings management behavior inflating profit,causing profit to fall back to the true level,resulting in a decline in corporate performance;meanwhile,the tax reform affects the interaction between tax aggressiveness behavior and earnings management behavior in real estate enterprises,weakening the impact of tax aggressiveness on the performance on financial statements.In addition,the above-mentioned impacts brought by the tax reform will increase year by year over time.The research conclusions would provide empirical evidence for the impact of tax policy,and also provide reference for the tax decisions of enterprises.
作者
王钲翔
WANG Zhengxiang(School of Business,Putian University,Putian,Fujian 351100)
出处
《武夷学院学报》
2023年第10期47-54,共8页
Journal of Wuyi University
基金
福建省中青年教师教育科研项目(社科类)(JAS20280)。
关键词
营改增
税收激进
盈余管理
企业绩效
replacing business tax with VAT
tax aggressiveness
earnings management
enterprise performance
