Research On The Effect Of Customer Relationship Transaction On Enterprise Tax Avoidance

The more the economy develops,the more important the tax problem is.As the main body of the market economy,the position of the enterprise is self-evident in the tax payment.However,as the main body of independent management and self profit and loss,enterprises often take various ways to avoid tax in order to reduce their own tax burden.In recent years,the tax situation in China is becoming more and more severe,and the means of tax evasion by taxpayers are becoming more and more diversified and concealed.Customer relationship transaction,as a supply chain integration,brings positive effects to enterprises,and it also brings motivation and opportunity for enterprises to implement tax evasion.In order to maintain long-term and stable cooperative relationship with customers,customer relationship transaction enables enterprises to avoid tax evasion for creating good business status and intrinsic motivation of business prospects.Customer relationship trading provides an opportunity for enterprises to avoid tax revenue.On the one hand,it reduces the information transparency of enterprises and increases the concealment of tax evasion.On the other hand,enterprises cooperate with customers to reduce the cost of tax evasion.This paper selects 2011-2016 years of Shanghai and Shenzhen two A shares of listed manufacturing companies as the research sample,on the basis of theoretical analysis,influence on customer relation transaction activities of enterprises tax avoidance for the empirical research,and further introduction of tax collection efforts,the nature of property rights and the degree of marketization as a moderator.The empirical study shows that the higher the relationship between enterprises and customers,the higher the degree of tax evasion.Further analysis showed that,compared with state-owned enterprises,influence customer relationship transaction of non-state-owned enterprises on corporate tax avoidance behavior is more significant;the area of the tax collection and management strength is greater,more can inhibit the enterprise tax avoidance through customer relationship transaction;in a higher degree of market areas,affecting the relational transaction the customer to the enterprise tax evasion will be weakened.Further,this paper examines the impact of tax avoidance activities on corporate value,and believes that relationship-based transactions between firms and customers provide companies with more opportunities and incentives to engage in tax avoidance activities,which in the long run will adversely affect corporate value.This makes the company's operating activities deviate from the goal of maximizing shareholder value.This study enriches the research content about the enterprise tax avoidance effect factors;in addition,this paper reveals the external corporate tax avoidance behavior from the angle of transaction type customer relationship drivers,for tax authorities to provide a certain reference value for tax collection in full tax to formulate and improve relevant policies,and anti-tax-avoidance.Also put forward policy suggestions for the government supervision department.