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论文编号：	9387
作者编号：	2120152440
上传时间：	2017/6/20 23:28:24
中文题目：	地方官员变更对企业税收行为的影响研究
英文题目：	Local Officials’ Turnover and Corporate Tax Behavior
指导老师：	梅丹
中文关键字：	官员变更；企业风险；企业税收行为
英文关键字：	officials’ turnover; corporate risk; corporate tax behavior
中文摘要：	制度环境是企业的关键外部环境，地方政府制定的政策和规章对辖区内企业的运营决策和经济行为影响重大，而现实实践中的政策环境并非总是稳定可预期的。2008年金融危机后，世界政治经济环境日益复杂，不确定性程度也明显上升。在目前中国特色社会主义市场经济体制下，政府扮演着资源统筹者的重要角色。政府其所表现出来的各种特征一定程度上是作为个体的官员的特征和动机的体现，地方官员作为所在辖区政府权力的法定代表，能够在其权限内影响并制定辖区内的政治经济政策。官员本身存在异质性，其个人背景、过往经历和执政经验不同，其执政重点和执政方法往往也存在差异，导致其辖区的政府政策和规章存在不可预期性。而政府政策和规章的不可预期性，往往会促使微观企业调整自己的经济行为以适应这种制度环境的不确定性。很多研究都关注制度环境对微观经济实体决策的影响，也有一些文献研究动态的官员变更对企业行为的影响。但是基于相关数据库不完善、数据较难获取等原因，相关学术研究和探讨仍然不够丰富。税收是政府的关键政策，当官员变更时，企业的税收环境往往也会面临很大的不确定性，从而影响企业正常的税收筹划策略。目前国内外较少有文献从官员变更带来的不确定性这一维度来考察企业的税收行为，现有学者也未得出一致的结论。 本文基于已有研究，在中国税制背景下，研究官员变更带来的政策等不确定性与企业微观税收行为的关系。本文研究的官员变更带来的不确定性是指官员变更带来的与税收相关的未来政策重点及实施安排的不可预测性。本文的研究发现：（1）地方官员变更时，企业会谨慎地进行税收筹划安排，企业的税收负担会上升。（2）地方官员变更带来的政策不确定性会导致企业的税收行为呈现出一定的周期效应。随着官员任期增长，官员政策趋于稳定，政策不确定性逐渐减弱，企业会更多进行税收筹划，税收负担降低。（3）当官员是晋升而来、官员更年轻、官员来自于外市时，企业的税收筹划更谨慎，企业的税收负担上升更显著。（4）企业风险在官员变更和企业税收行为关系起中介效应，官员变更对企业税收筹划安排的抑制作用在民营企业和享有政府补助的企业中更显著。
英文摘要：	The political environment is the key external environment of the enterprise.The policies and rules set by the local government play a key role in local corporations.However, the political environment is not always stable and predictable. After the financial crisis in 2008, the global political environment has become increasingly complex and the degree of uncertainty has increased significantly. The government plays an important role as resource coordinator. The various characteristics that the government displays are partly the reflection of the characteristics and motivations of individual officials.Local officials are the legal representative of the local power of the government who can influence the political and economic policies within their authority and jurisdiction. However, officials themselves are heterogeneous, their personal experience and background are different and their focus and methods are also unpredictable.The uncertainty of policies and regulations will encourage enterprises to adjust their economic behaviors.Although many researches focus on the influence of the political system, the relevant researches are not rich enough because of the difficulty to obtain data. Tax is the key policy of the government. However, there are few literatures studying the relationship between tax behavior of enterprises and the uncertainty brought by the replacement of officials and the existing scholars have opposite conclusions. Based on the existing research, this paper exploits exogenous variation in turnovers of China’s municipal political leaders to study how the uncertainty affects firms’ strategic tax behavior. The results are as follows: (1) The uncertainty brought about by the turnover of local leaders will significantly reduce the corporate planning to reduce their tax burden.(2) Enterprises will have more tax planning and lower tax burden as the officials’ tenure increases. (3)The political uncertainty brought about by officials’ turnover is more powerful to reduce tax planning when officials are promoted or younger or from outside the city. (4) Enterprise risk plays an intermediary role between the turnover of officials and the tax behaviors of enterprises.The inhibitory effect of officials’ turnover on tax planning is more significant in private enterprises and government subsidized enterprises.
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