Research On The Influence Of Accounting Firms' Expertise On The Evasion Of Corporate Income Tax

Tax is used to obtain money and goods in a compulsory way.Scholars who study tax price argue that taxation is the cost of obtaining public goods by citizens.Taxpayers want to bear a lower tax burden.Therefore,since the date of tax revenue,taxpayers will take a variety of means to reduce taxes,especially in recent years,the means of tax evasion by taxpayers are more concealed,and the problem of enterprise tax loss is becoming more and more serious.This not only reduces the revenue of the state,disrupts the regular tax work,but also is not conducive to the rational allocation of social resources and the construction of a harmonious market environment.Obviously,this problem has become a hot issue in the field of taxation.Most of the existing research is based on the main characteristics of enterprises,and analyzes the factors that affect tax evasion.However,few people are concerned about the impact of accounting firms' expertise on corporate income tax evasion.But in fact,the accounting firms may affect the degree of tax avoidance of the enterprises.On the one hand,the audit firms can identify the evasion of tax evasion by the accounting firms,and require the enterprises to adjust the relevant accounts to reduce the tax avoidance level of the enterprises;on the other hand,the accounting affairs are the accountants' affairs.It provides tax services directly to enterprises and helps enterprises gain certain tax avoidance gains.Concerning the relationship between the two,the relevant research conclusions at home and abroad have not yet been unified.In view of this,combining with the specific national conditions of our country,this paper studies the influence of the firm's expertise on the degree of evasion of enterprise income tax,and considers the characteristics of the firm itself,and analyzes the regulation of the independence of the firm on the relationship between the two parties.First,this paper expounds the professional expertise of the accounting firm and the concept and theoretical basis of tax avoidance,and then reviews the relevant literature at home and abroad.On this basis,this paper makes a theoretical analysis of the relationship between the business expertise and the tax evasion of enterprise income tax,and puts forward the corresponding research hypothesis.Then,based on 2014-2016 years' Shanghai and Shenzhen A shares listed companies as research samples,this paper constructs an empirical model of the impact of industry expertise on income tax evasion.Through descriptive statistics,correlation analysis and multiple regression analysis,this paper examines the impact of the expertise of the accounting firms on the degree of tax evasion of enterprise income tax.It also distinguishes the effects of professional expertise of firms with different degrees of independence.The study found that the firm has a low degree of industry expertise on the whole,and the firm will use its industry expertise to help enterprises to avoid income tax;and when the firm's independence is poor,it is more likely to increase the degree of evasion of enterprise income tax.Finally,according to the conclusion of the empirical study and the law of the industry specialty in the audit market,the article puts forward the following suggestions:first,to strengthen the independence of the firm and the construction of industry expertise to improve the overall quality of the audit market in our country;secondly,we should strengthen the laws and regulations of tax advisory services and optimize the legal system of non audit services.;finally,to strengthen the supervision of the tax department and to provide the standard guidance for the tax services to the firm,and to combine the management and service and make a definite target.