辽宁大学学报（自然科学版）2024，Vol.51Issue(1)：67-77,11.
制造业盈余管理对所得税成本影响的实证研究
An Empirical Study on the Impact of Manufacturing Earnings Management on Income Tax Costs
摘要
Abstract
Under China's current fiscal and taxation system,the prevalence of difference between accounting and tax makes each component of the surplus in the income statement bear different corporate income tax burdens,and enterprises are motivated to achieve their corporate goals through earnings management while minimizing their income tax costs.This paper uses the data of listed companies in China's manufacturing industry from 2012 to 2019 to investigate the relationship between the difference between accounting and tax in the financial statements of manufacturing enterprises and the earnings management behavior of enterprises.The results show that the degree of earnings management of manufacturing enterprises and the statutory tax rate borne by enterprises have a significant positive impact on the use of non-taxable gains and losses to avoid taxes.Further,the more difficult the cash flow situation of manufacturing enterprises,the higher the degree to which they can use non-taxable items in the earnings management process to avoid taxes.Compared with state-owned enterprises,non-state-owned enterprises use this method to avoid income tax to a higher degree.关键词
盈余管理/税会差异/企业所得税成本/制造业Key words
earnings management/difference between tax and accounting/corporate income tax costs/manufacturing分类
管理科学引用本文复制引用
从文森,荆全忠..制造业盈余管理对所得税成本影响的实证研究[J].辽宁大学学报（自然科学版）,2024,51(1):67-77,11.基金项目
国家自然科学基金项目(70571081) （70571081）
