对企业而言,缴纳税额是其应承担的责任,但企业尤其是民营企业为寻求自身的快速发展,都存在着较强的动机去开展避税活动以降低税负.那么民营企业所有权与经营权的分离是否会对其避税行为产生重要的影响?本文以中国2010~2016年沪深两市上市公司为样本进行实证研究,通过Heckman两步法控制样本选择偏差.研究结果发现,民营企业两权分离的程度与企业实际所得税税率显著正相关,即民营企业所有权与经营权越分散,避税程度越小,企业会更加倾向于选择保守的税收筹划方式来进行公司治理.本文的研究有利于理解民营企业避税行为产生的内在机制,同时也为相关政府税务部门对民营企业的税收监管提供实践指导.%For enterprises, the payment of tax is the responsibility it should bear, but for seeking their own rapid develop-ment, enterprises especially private enterprises have a strong incentive to carry out tax avoidance activities to reduce tax burden. Can the separation of ownership and management of private enterprises have a significant impact on their tax avoidance behavior? In this paper, the empirical study of Shanghai and Shenzhen listed companies from 2010 to 2016 is conducted, and the sample selec-tion bias is controlled by Heckman two-step method.The study finds that the degree of separation of the two enterprises has a signif-icant positive correlation with the actual income tax rate, that is, the more decentralized ownership and management rights of pri-vate enterprises, the less tax avoidance, the more inclined to choose a conservative tax planning approach to corporate governance. The research of this paper is helpful to understand the inherent mechanism of tax avoidance behavior of private enterprises, and also provides practical guidance for taxation supervision of private enterprises by relevant government tax authorities.
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