Customer Relationship and Corporate Tax Planning

• 1、School of economics,Jinan University,Guangzhou,510000

Abstract：This paper explores the relationship between customer relationship transactions and corporate tax planning behaviors based on the impact of relational transactions on firms.From the perspective of the enterprise itself, the relationship transaction as an external driving force will encourage enterprises to generate tax planning motives. From the perspective of mutual cooperation, relationship transactions provide opportunities for corporate tax planning. Based on the data of China\'s A-share listed manufacturing industry in 2008-2016, this paper empirically finds that when the transaction ratio is greater than 28.5%, the transaction between the enterprise and the customer is a relationship transaction. As the degree of relationship transaction increases, the degree of corporate tax planning changes stronger; when the transaction ratio is less than 28.5%, the customer can have a negative relationship with the corporate tax planning behavior, but it is not significant. The tax enforcement can significantly inhibit the tax planning activities triggered by relationship transactions. This is evidenced by the fact that when the tax enforcement is strengthened, the tax planning activities caused by the relationship-based transaction weakens. Finally, In the conclusion part, based on what has been drawn from the previous study, the author puts forward relevant suggestions from the perspectives of marketization and improvement of tax law.

Keywords： Relationship Transaction Tax Planning Tax Enforcement Tax information The risk of cash flow