摘要
企业所得税政策的"收入分配"效应对企业薪酬政策的影响一直以来没有得到广泛的重视,本文利用2007年企业所得税改革的契机就此问题进行了研究。研究发现,"限额扣除"政策取消后,企业高管薪酬、职工工资薪金显著增加,但与此同时,也进一步扩大了公司高管与普通职工工资之间的级差。进一步考察不同产权性质对企业所得税税收抵扣政策与薪酬政策关系的影响后发现,国有公司与非国有公司在税改影响下薪酬契约存在不同的变化。本文的研究成果在丰富国内外学术文献的同时,也是对过去税法改革的一个总结,同时也为"十二五"规划下政府税收政策的完善提供了新思考。
The impact of tax policy's'income distribution'effect on company's compensation policy has not been widely appreciated. We examined this problem based on corporate income tax reform of 2007. The results suggest that the cancellation of'deduction limit'policy have a positive incentive to increase the company's executive wage as well as employee wage. Besides,the gap between them expanded further. After compare the different nature of property rights in the company's,we found that in the incentives of employee,there was no significant differences between non - state - owned companies and state - owned companies. In the incentive of executive,both the executive wage and the gap between executive compensation and employee wage increased more significantly in state - owned companies. This paper not only enriches the field of the literature of employee wage and executive wage but also provide a basis for government evaluation of the consequences of tax reform policy.
出处
《会计研究》
CSSCI
北大核心
2013年第5期35-42,95,共8页
Accounting Research
基金
国家自然科学基金项目(71072042和71272100)的研究成果
教育部博士研究生学术新人奖
江苏省普通高校研究生科研创新计划(CXLX11_0038)的资助
