Research Of The Influence Of Ownership Structure On Tax Planning Behavior In Listed Company

In recent years,China's economy has been rapid development,more and more enterprises to participate in market competition,each participation main body available profits space becomes less and less,our country's economy is also becoming more and more complex market environment,all of this brings the new challenges to the work of the tax department.Therefore,the emergence of the tax law system in the following questions to constantly adjust and perfect,the inspection level and professional skill of the taxation authority are also rising,which have stepped up monitoring of corporate behavior.And tax planning,as a legitimate benefit,will surely be widely used.Equity structure of the type,structure and development of the enterprise target formation is of great significance,which will lead to enterprise management concept,management mode between produce different degree of difference.The enterprise the management goal is to maximize after-tax income and tax planning as an effective way of behavior,at the same time of benefits for the enterprise,will also be due to the differences between equity ownership structure have different performance.This paper mainly studies the equity structure of listed companies in our country influence on internal tax planning behavior,from the theoretical analysis,the equity structure,tax planning and the relationship between the two have a theoretical understanding,the selection of ownership concentration and equity balance degree of equity structure and equity nature of these three aspects to do independent variables,choose to use the index of the actual income tax rate to reflect the performance of the enterprise tax planning behavior,further analyzes the ownership concentration in corporate equity structure and equity balance degree,influence on its stake in nature.Collect the relevant data of listed companies from 2013 to 2015,as samples,this paper comes to the conclusions:(1)the higher the ownership concentration,the actual income tax rate is lower,the tax planning behavior increase,and a significant relationship.(2)the increase in the checks and balances will reduce the actual income tax rate,which is a significant positive effect on tax planning behavior.(3)compared with state-owned listed companies,China's non-state listed companies are more willing to do tax planning,so they have lower real income tax rates.(4)for state-owned listed companies,the impact of equity concentration on their actual income tax rate is even greater,and non-state listed companies have a secondary impact.(5)there is no significant difference between the influence of the balance of equity on the tax planning behavior of the two companies.Based on the analysis of the empirical part,this paper puts forward the corresponding policy Suggestions.