The Process Of Marketization, Voluntary Auditor Switching And Income Tax Avoidance

Wit h the estab lishme nt of the market econo mic system and gradua lly improve, enterprises have become independent market ent it ies, ma nage t heir ow n bus iness. In order to make a profit, the tendency o f corporate tax avoidance eve n more prominent. Dece mber 2014, the State Administrat ion o f Taxat ion issued "ge neral a nt i- avoidance mana ge ment approach( Tr ia l) ", stressed the need to focus on t he major sources of tax revenue and an ant i- tax avoidance invest igat ion. But the world did not effect ive ly address the loss of tax reve nue re ma ins high a mount of proble ms w it h the ant i-avo idance tax practit ioners and academia has been a hot topic. In addit ion, the exist ing literature focus ing on auditor change on audit qua lity, affect the independence of the audit, but did not invo lve vo luntary A uditor on the extent of corporate tax avoidance. This artic le is intended to C hina’s listed companies as samples to exp lore exist ing between t he corporate inco me tax cha nges and t he degree of vo luntary ta x aud itor relat ions hip, and exa mine t he impact of market factors on the process of the relationship between the two systems.In this paper, the listed company’s corporate income tax avo idance as the research object, has collected fro m 2008 to 2014, C hina’s total A- share listed compa nies as research samples for the market process, e mpir ica l res earch voluntary Aud itor and inco me leve l tax between. We fo und that :(1) Vo luntary Aud itor and corporate income ta x avo idance degree significant negat ive correlat ion, ind icat ing that vo luntar y aud itor changes could significant ly inhib it t he degree of e nte rprise income tax;(2)Vo luntary A ud itor and corporate inco me tax avo idance leve l was significa nt ly ne gative ly correlated in the non- state enterprises, and this negat ive correlat ion more significa nt tha n the state- owned enterprises;(3) State- owned enterprises and local state- owned enterpr ises controlled by the centra l governme nt in voluntary Aud itor of tax avoidance degrees of inhib it ion is not obvious;(4) The higher the market process areas, more inc lined to shareho lders of lis ted companies through vo luntary change auditors to reduce the exte nt of the corporate income tax avoidance, and lower negat ive market- oriented process regiona l vo luntar y aud itor and corporate income tax avo idance degree related conclus ion is not significant, this result supports the externa l audit as a comple me ntary effect of the inst it ut iona l environment perspective.Conclus ion Based on this stud y, fro m the audit market, listed companies and governme nt regulatory leve l reco mmendat ions made effect ive ant i- avoidance. First, to improve the profess iona l qualit y of auditors and audit independence, and the establis hment o f effect ive interna l qua lit y contro l w ithin t he account ing fir m; second, enterprises should improve t he rele vant procedures vo luntar y A uditor to support the shareholders through a vo luntary cha nge audit ing manage me nt divis ion to suppress self- interest tax avoidance; third, regulators should strict ly regulatory disc losure reasons auditor change, content, etc., for account ing fir ms and auditors irre gular it ies increase the punis hment; fourt h, furt her promote market-orie nted refor m of gradually reduc ing regiona l d ifferences in the leve l of t he market. This art ic le reveals the voluntary A uditor under the mechanis m for inter-clie nt enterpr ise income tax le vels, and the different nature of the property market and the d ifferences in the process of the company, understanding the factors that a ffect t he degree of corporate tax avoidance is important.