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《Securities Market Herald》 2012-10
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The Difference of Tax Collection,Tax Compliance and Corporate Value

Mi Xuming, Huang Liming  
This paper empirically studied the relationship between the reform of corporate income tax,corporate tax compliance and corporate value basing on the difference of tax collection bureaus in China.Main findings and conclusions of this paper are as follows:Compared by the companies whose income tax collected by state taxation bureaus,the companies whose income tax collected by local taxation bureaus participate more tax avoidance;there is a positive correlation between the local taxation bureau variable and tax avoidance level,especially in the east China.Companies whose external audit organizations are the big-four accounting firms anticipate more tax avoidance.There is some impact of tax collection behavior on the corporate value.
【Fund】: 国家社会科学基金项目(批准号:11CJY092);; 教育部人文社会科学研究项目(批准号:10YJC790197)
【CateGory Index】: F275;F832.51;F224
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