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论文题目：The Effect of Government Ownership on Tax Avoidance in Emerging Chinese Markets

主讲人：  李远勤 副教授

时间：    9月29日（周日）13:00-14:00

地点：    管理学院420室

 

    李远勤副教授的研究兴趣主要是财务管理、风险投资和公司治理等领域。李远勤副教授先后于2009年及2011年在香港理工大学工商管理学院短暂学术访问，并于2012年2月至2013年2月在美国华盛顿大学福斯特商学院访学。目前主持国家自科基金青年项目1项、省部级课题4项，并负责国际合作项目1项，完成其他课题多项。学术论文发表在《Industrial Management and Data Systems》、《管理评论》、《南开经济研究》、《系统管理学报》等国内外权威期刊，出版专著1部。  

 

    欢迎各位老师踊跃参加，积极讨论！为营造一个积极活跃的科研氛围而努力奋斗！

 

The Effect of Government Ownership on Tax Avoidance in Emerging Chinese Markets

 

ABSTRACT:

Ownership structure has an important effect on tax avoidance (Desai and Dharmapala, 2008). This study investigates the effects of central government-controlling and local government-controlling shareholders on tax avoidance in the Chinese stock market. The sample is listed companies in the Chinese stock market from 2004 to 2010. The results are: (1) the central government-controlling shareholder is positively associated with tax avoidance. In addition, the positive relation is driven by 15% favourable tax rate; (2) The local government-shareholders are negatively associated with tax avoidance; (3) After the CIT Law took effect, the local government-controlled firms exhibit a higher level of tax avoidance. However, the enactment of CIT Law does not influence tax avoidance of the central government-controlled firms after excluding sample with 15% favorable tax rate. This study extends the literature on the effect of controlling shareholders on tax avoidance and how the relations evolve with the enactment of corporate income tax law reform in an emerging market.The results also demonstrate the distinct impact of government intervention on corporate tax policies.

Keywords: Government Ownership, Tax Avoidance, Corporate Income Tax Law