本研究以中國大陸企業所得稅法改革為背景,以財稅差異的觀點,探討稅率變動與租稅規劃之關聯性。本研究共分為兩部份,首先為稅率變動與租稅規劃,過去關於稅率變動與盈餘管理及稅務規劃文獻多以裁量性應計項目來檢測,但影響財稅差異的因子還包括:大陸會計準則的影響、稅務法令規定及其他總體經濟的因素等,應該審慎加以考慮,故本研究結合裁量性應計數及其他盈餘管理因子,觀察稅率變動時,企業財稅差異的變動幅度,在進一步的區分出異常財稅差異建立對於稅務規劃的關聯性。實證結果發現,中國大陸上市公司確實會因為稅率變動,出現盈餘跨期的租稅規劃行為,且利用異常財稅差異做出相對應的稅務規劃及盈餘管理。
This research used the viewpoint of book-tax difference (BTD) to examine the tax shifting, and examines the association between abnormal book-tax difference (BTD) and tax shifting after the Chinese corporate tax rate reform. This study consists of two parts; the first part is about the tax rate reform and tax shifting in which prior studies have used discretionary accruals for analysis. However, they do not the effects of other influences—China Accounting Standard changes, tax law changes, and macroeconomic conditions. Therefore, this research considers discretionary accruals and other influences of BTD. In the second part, this study distinguishes between temporary and permanent BTD and test their relationships with earnings management and tax shifting behavior. Our results indicate that the Chinese listed companies might have used change of tax rate and abnormal BTD to engage in tax shifting and earnings management after the Chinese corporate tax rate reform.