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本文考察了管理层因素对企业开展职工个人所得税筹划(下文简称个税筹划)的影响。以我国2010-2015年的A股上市公司为研究样本,研究发现:(1)企业管理层持股越多,其开展个税筹划的收益越小,开展个税筹划的倾向越低;(2)企业管理层权力越大,其越可以通过其他方式操纵薪酬,开展个税筹划的倾向越低。本文的结论有助于丰富职工激励及纳税筹划的相关研究。
This article examines the impact of management factors on enterprises to carry out personal income tax planning (hereinafter referred to as tax planning) impact. Based on the sample of A-share listed companies in China from 2010 to 2015, the study finds that: (1) The more shares held by management, the lower the benefits of individual tax planning and the lower the propensity of individual tax planning; (2) ) The larger the management power of the enterprise, the more it can manipulate the remuneration through other means and the lower the propensity to carry out the tax planning. The conclusion of this article is helpful to enrich the related research of employee motivation and tax planning.