Research On The Impact Of Chairman’s Government Background On Corporate Taxation

The corporate tax burden has always been a major issue concerning the national economy and the people’s livelihood.With the acceleration of the tax reform in recent years,the tax burden of private enterprises has attracted more and more attention from the academic circles.The existing research mainly focuses on the calculation and evaluation of the tax burden level of private enterprises in China,as well as the impact of factors such as industry,region,enterprise characteristics and institutional environment on the tax burden of private enterprises.However,little attention has been paid to the impact of executive personal characteristics on the tax burden of private enterprises.First,As the core executive of the company,the chairman of the board of directors may have a certain impact on the corporate tax burden.Secondly,the company scale as an important feature of the enterprise,it has a certain impact on corporate tax planning behavior,so this paper attempts to use the company size as a regulatory variable to study the impact of the chairman’s government background on the tax burden of private enterprises.This paper uses a combination of theoretical analysis and empirical analysis.Firstly,in the theoretical analysis section,introduce the basic concepts and relevant theories of the chairman’s government background and corporate tax burden,explain the impact mechanism of the chairman’s government background on corporate tax burden and the adjustment mechanism of the company’s size on the corporate tax background of the chairman’s government;Secondly,it analyzes the current situation of the government background of the chairman of the Chinese private company and the status quo of the corporate tax burden.In the empirical analysis part,the multiple linear regression analysis method is adopted.After screening,678 private enterprises are selected as samples to collect the enterprises from 2013 to 2017.Relevant data,taking the corporate income tax burden as the explanatory variable,manually sorting out the government background of the chairman from the Guotaian database as an explanatory variable,taking the company scale as a regulatory variable,taking capital structure,corporate profitability and capital intensity as Control variables,panel data regression analysis,empirical research proposed three hypotheses: 1.The larger the company size,the smaller the role of the chairman’s government background in reducing the corporate tax burden.2.Under the same company scale,the influence of different types of chairman’s government background on corporate tax burden isdifferent.3.Under the same company scale,the background of the chairman of the different levels of the government has different effects on the corporate tax burden.The empirical results confirm that all three research hypotheses are true.In order to ensure the credibility of the results,this paper replaces the explanatory variables with the enterprise comprehensive tax burden in the robustness test,and confirms the three hypotheses.After the above research,it is found that:(1)The mitigating effect of the chairman’s government background on corporate tax burden is restricted by the size of the company.(2)The influence of different types of chairman’s government background on corporate tax burden is different.(3)The influence of the background of the chairman of the board at different levels has different impact on corporate tax burden.Combined with the research conclusions,this paper puts forward suggestions from the perspective of the three main bodies of the enterprise,the government and the tax authorities: the enterprise can conduct legal and legal tax planning through the background of the chairman’s government,but it must crack down on the corrupt money trading behavior.Secondly,it is necessary for the government to create a free and fair business environment for the development of private enterprises.Finally,we must improve China’s taxation legal system.The tax authorities should strengthen the collection and management of some enterprises in a targeted manner to avoid the loss of tax revenue.