The Influence Of New Enterprise Income Tax Return On Enterprise Tax Avoidance

In 2014,the state administration of taxation decided to enable the new enterprise income tax return,compared with the old enterprise income tax return,the new table added 25 schedule,will require companies to declare more financial,tax and tax differences information,it is 2008 years since the implementation of enterprise income tax law,an important reform of the enterprise income tax,is an important attempt to strengthen the enterprise income tax collection and administration,how the effect is worth studying.This paper introduces the development course of enterprise income tax in China,introduces the background and characteristics of the new enterprise income tax return,and demonstrates the necessity and feasibility of the research.The research results of this subject are summarized and summarized.On this basis,by integrating information economics and game theory into the tax field,the paper analyzes the influence of new enterprise income tax returns on corporate tax avoidance.Finally,the tax investigation data from 2008 to 2015 was analyzed using guangxi state tax system.Both theory and empirical analysis show that after the implementation of the new enterprise income tax return,the level of corporate tax avoidance has risen,and the level of tax avoidance by enterprises has been increased through the manipulation of accrued profits.The main reason is the strategic choice of corporate tax game.In addition,the tax authorities have not made full use of the new enterprise income tax return information,and the gap between the ability of the tax enterprises and the enterprises has also caused the increase of tax avoidance.Finally,in order to reduce corporate tax avoidance and give full play to the advantages of new enterprise income tax return,this paper puts forward corresponding Suggestions based on theoretical analysis and empirical results.