作者：丁文鸿
关键字：税收规避绩效考核会计-税收差异有效税率
摘要/Abstract
本文研究的是在中国的制度背景下，国有企业的绩效考核指标对企业避税行为的影响。通过手工搜集中国2004以后各省份、自治区和直辖市国资委颁布的考核文件，得到28个省份、自治区和直辖市的数据。本文的基本结论为，使用净利润为考核指标的省份的国企的避税动机大，避税结果比使用利润总额为考核指标的省份的国企的显著偏大。
Under the background of the China, this paper examines the impact of performance index used by the SASAC (State-owned Assets Supervision and Administration Commission) on tax avoidance of state-owned companies. By collecting appraisal documents issued by provinces, autonomous regions and municipalities in China after 2004, we finally get information of 28 provinces, autonomous regions and municipalities. The main conclusion is that state-owned companies from provinces using net profit as evaluation index have more incentives to avoid tax than those from provinces using total profit as evaluation index.
全文阅读：https://www.sinoss.net/qikan/2015/0121/13937.html