The Research Of The Avoidance Of Enterprise Income Tax And Its Influencing Factors

The tax system which is aimed at people’s livelihood and must ensure the governmenttax revenues at the same time is continuous improvement; then the tax in our daily lives ismore and more important particularly. The publishment of the new tax means that theconstruction of tax system to research transfer pricing and to improve the anti-taxavoidance power of our government has been a significant subject.Enterprise income tax avoidance is an action that to reduce or relieve the tax burdenby variety of approach in line with the law. The result of the avoidance will make theenterprises use the policies sufficient to adjust the tax. The other result of the income taxavoidance will take away of the tax of the government. So it is significance to research theaction of the enterprise income tax. The text will use the real effective tax rate measure thetax avoidance motive. And then combining some previous theoretical and empiricalresearch choose six major factors which affect the enterprise income tax evasion, that isthe factors of the industry of the enterprise, the nature, the debt level, the managementshareholding, the size and the execution rate of the enterprise to research them how toeffect the tax avoidance motivation. Through collecting and handling the data andestablishing the model.It can have an effective conclusion of the tax avoidance motivation. The first, thechange of the tax rate can cause the enterprise to make choice of tax avoidance; thecorrelation is mainly associated with the industry average tax rate. The second,Non-state-owned enterprises have stronger tax avoidance motive. The third, differentindustries in different industry have different tax avoidance motivation; and the largerenterprise have lower tax avoidance motivation; and the company with higher debt level,the tax avoidance motivation is lower. Finally the essay uses sampling inspection to checkthe result.