A Study on Development of New Analytical Framework of Tax Accounting Research Based on Tax Planning Approach

本文主要从以下几个方面对税收筹划方法在税务会计研究中的理论发展进行了研究：1.对以往基于税收筹划方法的研究进行了总结，了解了迄今为止发展起来的分析框架; 2.建立了税收筹划的概念框架，特别是隐性税收与税收套利的关系以及边际税率的均衡过程，3.指出了边际税率在税收筹划中的重要性，并描述了日本税制下边际税率的行为。4.分析了日本税法对企业行为的影响。例如：（1）税法对法律的组织形式选择影响的模拟分析表明，由于公司税率与个人税率的关系以及就业所得扣除制度，实行两级征税的公司形式比实行一级征税的个人形式具有税收优势。（2）边际税率对企业会计行为影响的实证研究发现，高税率企业倾向于重视税收筹划以降低税收成本，而低税率企业则倾向于轻视税收筹划。（3）税法对工资支付方式的影响研究表明，日本的就业所得税制度减轻了对附加福利的税收负担，促进了从现金支付向附加福利的转变。

I studies the following to develop the theory of tax planning approach in tax accounting research.1.Summarizing the previous research based on tax planning approach to understand the analytical framework developed until today.2.Making the conceptual framework of tax planning, especially the relation between implicit tax and tax arbitrage and the equilibrium process of marginal tax rate, clear.3.Pointing out the importance of marginal tax rate in tax planning, and describing the behavior of marginal tax rate under Japanese tax system.4.Analyzing the influences of tax law on firm's behavior in Japan. For example,(1)The simulation analysis concerning the influences of tax law on the selection of legal organization form makes clear that corporation form, imposed two step taxation, has tax advantage rather than individual form, imposed only one step taxation, due to the relation between corporate tax rate and individual tax rate and the deduction for employment income system.(2)The empirical research concerning the influences of marginal tax rate on accounting behaviors of firm finds that high tax rate firms tend to attach more importance to tax planning to reduce tax cost, on the other hand low tax rate firms tend to make light of tax planning.(3)The research on the influences of tax law on dorm of salary payments indicates that Japanese employment income tax system, which reduce tax burden on fringe benefits, promotes switching from cash payment to fringe benefits.