The Association Between Income Tax Reform and Tax Shifting ehavior：Evidence from Listed Companies in China

• Main Authors: Hui-Shan Tu, 涂慧珊
• Other Authors: Ming-LeiChang
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/24855861696532926805

碩士 === 元智大學 === 商學碩士班(會計學程) === 100 === 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.