6509 
6243近年来，包括民营企业家在内的社会知名人士取得境外居留权的行为成为媒体和公众热议的话题，其中的一个焦点问题是：境外居留权是否会为企业的避税行为创造便利?针对这一现实问题，文章分析了中国民营上市公司实际控制人的境外居留权对企业税收决策的影响。理论分析表明：一方面，境外居留权可能给企业实际控制人从事不合法或不合规的行为提供了"保护伞"，这会使得该类企业更有可能从事避税活动；另一方面，实际控制人具有境外居留权的企业也有可能面临更严格的监管，其税收规避活动更易被发现，从而也有可能会更少地从事避税活动。实证结果显示，当民营上市公司的实际控制人拥有境外居留权时，企业的避税程度显著降低了。这支持了第二种理论路径的预期。进一步的研究发现，当实际控制人拥有上市公司的现金流权比重较高时，境外居留权与企业避税的负相关关系会被显著弱化。这是因为实际控制人的现金流权越大，其从企业节税收益中获得的比重也就越大，从而使得企业具有越强的避税动机。文章补充和拓展了当前关于企业高管（董事特征）影响企业决策的研究文献，对税务部门的相关税收征管工作也有重要的启示。
实际控制人的境外居留权会使民营企业更多避税吗?
摘要
参考文献
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刘行, 梁娟, 建蕾. 实际控制人的境外居留权会使民营企业更多避税吗?[J]. 财经研究, 2016, 42(9): 133–144.
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