The Research On The Impact Of Earnings Management On Income Tax Cost Under The Replace Business Tax With Value-added Tax

We consult relevant literature with find that most on the research at the east of income rate related with manage is in theory,and there are no costs empirical increase.The relevant research literature in this field has been related to the behavior of earnings management in investment and financing,and has been studied with hot issues of earnings management.Few management has studied the impact transformation on income tax costs the company's behavior "business-to-reduce " policy earnings.In this paper,we take listed companies in the same industry which implement the business change and increase policy as the research sample,and refer than earnings management,to analyze how the business change and increase policy will affect earnings management on the cost of methods,to explore the different earnings management methods,the impact of business change on the relationship between the two adware and differences.The theoretical part first elaborates the theoretical concepts of earnings management and income tax cost.The fundamental and earnings management methods is sort.Then,the influencing factors of earnings management on income tax cost are studied in detail.Finally,the impact of business change and increase policy on earnings management on income tax cost is elaborated.On this basis,we use Stata software to made regression analysis of a Listed paper in China from 2014 to 2017.And according to different theoretical assumptions.The main conclusions of this raspberry are as follows:(1)A effect on earnings management on income tax cost is negatively correlated before and after the change on operation,but a empirical results by an effect of earnings management on income tax cost after an change of operation are smaller in that before the change of operation.(2)The effect of investment income on income tax cost before and after the change of operation is negatively correlated,but the empirical results show that the effect of theincrease of operation on income tax cost is negatively correlated.There is no obvious regularity in the correlation data before and after treatment.(3)The assets impairment index because the likely of add income orange before and after operation.at an expansion on tax impairment basic,a tax like tax well increase.After the increase of business transformation,the impact of capital impairment preparation on the cost of income tax is smaller than that before the increase of business transformation.(4)Accumulated depreciation before and after the increase of business transformation is negatively correlated with the cost of income tax.The correlation data after the increase of business transformation is greater than that before the increase of business transformation,because the basis of Taxation confirmed before and after the increase of business transformation is different.Finally,this paper puts income relevant company's behavior and research deficiencies.