A Study On The Relationship Between Accounting Policy Choice And Corporate Tax Burden

Accounting policy choices and change the importance of accounting behavior oftheoretical research, corporate income tax burden is the core issue of corporate taxissues, in this context, the enterprise accounting policy choice and change and corporateincome tax burden expandresearch. In the analysis of research at home and abroad onthe basis of the initial selection of the accounting policies and accounting changes onceagain chosen the enterprise, with the existence of China’s listed companies in order toachieve the purpose of selection and change of policies to reduce corporate incometaxthe question of the purpose of the tax burden on listed companies accounting policychoice behavior and accounting policy changes behavior, judgment confirmed byempirical research enterprise is really affected by the choice of accounting policies andchanges to the corporate income tax burden.The main propositions of this paper are as follows.①Whether the listed companiesthe choice of accounting policy with the selection of a reduction in the increase in thenumber of surplus accounting policies, the level of corporate income tax burden will bereduced？②Whether the listed companies for asset impairment accounting policies,with the impairment of assets ready to take advantage of the deepening of enterpriseincome tax burden will reduce the level?③In the stage of change in accounting policy,Whether the listed companies is still by accounting policies tendentious changes toachieve the purpose of reducing the income tax burden?The main conclusions of this paper are as follows.①The listed companies to morereduction in current earnings in the number of policies to reduce the level of corporateincome tax burden.②All reduction of the corporate current earnings in accountingpolicies, inventory the issue of pricing policy, consumables amortization policy for baddebts policy more frequently, indicating that the choice of accounting policiestendentious.③The listed companies With the deepening of the degree of use of policiesfor asset impairment, corporate income tax burden downward trend.④According to thePolitical Costs Hypothesis of the tax burden, in the theory of the corporate tax burden,and found that the relationship is not clear asset size and corporate tax.⑤Debt taxshield effect, highly profitable company tax avoidance motive in the study have beenverified.⑥Voluntary changes in accounting policies and effects on the profitpercentage was a significant negative correlation with the corporate income tax burden⑦Affect the percentage of corporate income tax, profit tax burden correlationcoefficient is smaller, voluntary accounting changes behavior may be used incombination with other means of tax planning.⑧Frequency of use than fixed assetsdepreciation policy change in accounting frequency of use was significantly more thanin the accounting policy choice stage, with the reversal of the provision for assetimpairment policy does not have reversed the accounting policies.