This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main ar...This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main areas:(1)the mechanisms through which Chinese firms avoid income taxes;(2)the effects of government ownership and agency problem on tax avoidance;(3)tax avoidance and political connections;and(4)the roles of book-tax conformity,tax enforcement,and corporate governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.展开更多
Chinese people have had a long tradition of loving peace and promoting the idea of harmony since ancient times.Drawing on their specific social and cultural basis,many politicians in the pre-Qin period tried to use pe...Chinese people have had a long tradition of loving peace and promoting the idea of harmony since ancient times.Drawing on their specific social and cultural basis,many politicians in the pre-Qin period tried to use peaceful means to resolve contradictions,ease conflicts and unite allies.In order to properly handle the complex political,military and diplomatic relations between different political bodies,they considered other important options as well as violent means like war,accumulating rich experience.The most typical of those peaceful means included political solutions,political marriages,simplification of rituals to accord with local customs,and oaths and covenants.Unlike violent tactics such as war,which had an overwhelmingly negative impact on the populace and society,these peaceful means did everything possible to alleviate the suffering of the people and reduced the cost of social progress,and thus played an important role in facilitating ethnic integration and national unity.On the basis of these peaceful means,governments under the centralized system after Qin and Han dynasties came up with new models:heqin(和亲;a sort of marriage alliance,the historical practice of Chinese emperors marrying princesses—usually members of minor branches of the royal family—to rulers of neighboring states),jimi(羁縻;“loose rein,”also known as jimi fuzhou,an autonomous administrative and political organizational system used in China between the 7th and 10th centuries),hushi(互市;a special kind of tributary trade,usually between the states occupying the Central Plains and those founded by border peoples along the boundaries)to deal with the relationship between central and regional regimes(especially those set up by border peoples).Summarizing historical experience,learning from the wisdom of the ancient Chinese in resolving political conflicts,and carrying forward the fine traditions of the Chinese nation is of great practical significance.展开更多
文摘This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main areas:(1)the mechanisms through which Chinese firms avoid income taxes;(2)the effects of government ownership and agency problem on tax avoidance;(3)tax avoidance and political connections;and(4)the roles of book-tax conformity,tax enforcement,and corporate governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.
基金This paper is an interim staged achievement of“Ethnic Issues and African Development Studies,”a Class A project of the innovation program of the Institute of West-Asian and African Studies,Chinese Academy of Social Sciences.
文摘Chinese people have had a long tradition of loving peace and promoting the idea of harmony since ancient times.Drawing on their specific social and cultural basis,many politicians in the pre-Qin period tried to use peaceful means to resolve contradictions,ease conflicts and unite allies.In order to properly handle the complex political,military and diplomatic relations between different political bodies,they considered other important options as well as violent means like war,accumulating rich experience.The most typical of those peaceful means included political solutions,political marriages,simplification of rituals to accord with local customs,and oaths and covenants.Unlike violent tactics such as war,which had an overwhelmingly negative impact on the populace and society,these peaceful means did everything possible to alleviate the suffering of the people and reduced the cost of social progress,and thus played an important role in facilitating ethnic integration and national unity.On the basis of these peaceful means,governments under the centralized system after Qin and Han dynasties came up with new models:heqin(和亲;a sort of marriage alliance,the historical practice of Chinese emperors marrying princesses—usually members of minor branches of the royal family—to rulers of neighboring states),jimi(羁縻;“loose rein,”also known as jimi fuzhou,an autonomous administrative and political organizational system used in China between the 7th and 10th centuries),hushi(互市;a special kind of tributary trade,usually between the states occupying the Central Plains and those founded by border peoples along the boundaries)to deal with the relationship between central and regional regimes(especially those set up by border peoples).Summarizing historical experience,learning from the wisdom of the ancient Chinese in resolving political conflicts,and carrying forward the fine traditions of the Chinese nation is of great practical significance.
