摘 要
随着全球税收环境的复杂化和会计政策的多样化，企业税务负担成为学术界与实务界关注的重要议题。本研究旨在探讨不同会计政策对企业税务负担的影响机制，并通过实证分析揭示其差异性特征及潜在规律。研究选取2015年至2022年间中国A股上市公司为样本，基于税务负担的量化指标，运用多元回归模型与倾向得分匹配法进行分析。结果表明，采用保守型会计政策的企业通常面临较低的税务负担，而激进型会计政策则可能增加企业的税务成本与合规风险。此外，行业特性、企业规模及地区税收政策等因素对会计政策与税务负担的关系具有显著调节作用。本研究的创新点在于首次将会计政策选择与税务负担联系起来，从微观视角剖析了企业税务管理行为的内在逻辑，并提出了优化会计政策以降低税务负担的可行路径。研究结论不仅丰富了会计政策与税务负担领域的理论框架，还为企业税务筹划实践提供了重要参考，同时为政府制定差异化税收政策提供了决策依据。
关键词：会计政策；税务负担；保守型会计政策；激进型会计政策；企业税务管理
A Comparative Study of Corporate Tax Burden under Different Accounting Policies
Abstract: As the global tax environment becomes increasingly complex and accounting policies become more diversified, corporate tax burdens have emerged as a critical issue of concern for both academia and practice. This study aims to explore the impact mechanisms of different accounting policies on corporate tax burdens and reveal their differential characteristics and underlying patterns through empirical analysis. By selecting Chinese A-share listed companies from 2015 to 2022 as samples, this research employs quantifiable indicators of tax burdens and utilizes multiple regression models along with propensity score matching methods for analysis. The results indicate that firms adopting conservative accounting policies generally face lower tax burdens, whereas aggressive accounting policies may increase both tax costs and compliance risks. Furthermore, industry-specific features, firm size, and regional tax policies significantly moderate the relationship between accounting policies and tax burdens. The novelty of this study lies in its pioneering linkage between accounting policy choices and tax burdens, providing a micro-perspective analysis of the internal logic of corporate tax management behaviors and proposing feasible approaches to optimize accounting policies for reducing tax burdens. The conclusions not only enrich the theoretical fr amework of accounting policies and tax burdens but also offer significant references for corporate tax planning practices and provide decision-making support for governments in formulating differentiated tax policies.
Keywords: Accounting Policy; Tax Burden; Conservative Accounting Policy; Aggressive Accounting Policy; Corporate Tax Management
目 录
一、绪论 1
（一）研究背景与意义 1
（二）国内外研究现状综述 1
（三）研究方法与技术路线 1
二、会计政策对企业税务负担的影响机制 2
（一）会计政策的基本概念与分类 2
（二）不同会计政策的税务影响分析 3
（三）企业税务负担的形成机制 3
三、不同会计政策下企业税务负担的实证分析 4
（一）数据来源与样本选择 4
（二）实证模型构建与变量设定 4
（三）实证结果分析与讨论 5
四、优化会计政策以减轻企业税务负担的对策研究 5
（一）当前会计政策存在的问题分析 5
（二）减轻企业税务负担的政策建议 6
（三）政策实施的可行性与挑战 6
结论 7
参考文献 8
致 谢 9
