基于房地产业盈余管理对所得税费用影响的实证研究

基于操纵性非应税项目损益视角下的盈余管理可以适度地规避所得税费用,房地产业作为综合性产业,其盈余管理避税行为值得研究。文章选取2012—2016年房地产业的上市公司,以操纵性非应税项目损益、操纵性盈余和实际所得税税率为研究变量,分析房地产业通过非应税项目损益进行盈余管理的避税程度。分析表明:房地产业盈余管理的避税程度是有限的,且也只有在高税率的企业中避税动机强烈。

An Empirical Study on the Impact of Real Estate Earnings Management on Income Tax Expenses

Earnings management based on the perspective of manoeuvrable non-taxable profit and loss can moderately avoid the income tax expenses. As a comprehensive industry, the real estate industry's earnings management tax avoidance behavior is worth studying. The article takes real estate listed companies in 2012—2016, the profit and loss of manoeuvrable non-taxable items, operating surplus, and actual income tax rate as research variables to analyze the real estate industry's tax avoidance level through earnings management of non-axable profits and losses.The empirical evidence shows that the degree of tax avoidance in the real estate industry's earnings management is limited, and there is only a strong incentive to avoid tax costs in high-tax companies.