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企业力图在行业中脱颖而出,往往需要依赖一系列涉及财务、组织结构、研发与生产等方面的组织战略来指导其行为。采取不同组织战略的公司,对待风险和不确定性的态度不同,因此在市场上的竞争手段也存在巨大差异。本文基于组织战略与企业行为之间的关系,试图探讨组织战略的差异是否会影响公司的避税行为。结论表明,采用较为激进的组织战略的公司,避税程度越高,表现为实际所得税率和现金所得税率都较低。相反,采用保守战略的公司避税积极性较低,因为他们认为避税的成本可能会超过收益。同时,本文发现不同战略的企业对于外部监管风险的承受能力存在显著差异。企业所在地区税务监管力度越大,避税风险也越大,战略差异对避税行为的影响也更显著。本文是国内较早研究战略选择影响公司避税行为的文献,为进一步研究战略管理和税务决策提供间接证据。
In order to stand out in the industry, enterprises often rely on a series of organizational strategies involving finance, organizational structure, research and development and production to guide their behavior. Companies that adopt different organizational strategies have different attitudes toward risk and uncertainty, and there are also vast differences in the means of competition in the marketplace. Based on the relationship between organizational strategy and corporate behavior, this article tries to find out whether the difference of organizational strategy will affect the corporate tax avoidance. The conclusion shows that companies adopting more aggressive organizational strategies have a higher degree of avoidance, showing lower real income tax rates and cash income tax rates. Conversely, companies that adopt conservative strategies are less motivated to avoid tax because they think the cost of tax avoidance may outweigh the benefits. At the same time, this paper finds that the enterprises of different strategies have significant differences in the ability to withstand external regulatory risk. Tax regulatory efforts in the region where the greater the tax risk is greater, the strategic differences on the tax avoidance effect is even more pronounced. This article is the first one to study the influence of strategic choice on tax avoidance behavior in China, which provides indirect evidence for further research on strategic management and tax decision.