中文摘要：

本文从企业所得税征管机构差异的角度，实证分析了企业所得税收入分享改革对公司税收遵从行为和公司价值产生的影响。研究发现：各地方税务局负责征管的公司，所得税遵从度较低，尤其在东部地区。当公司外部审计机构为国际“四大”会计事务所时，所得税遵从度较低。另外，税务部门的征管行为会对公司价值带来一定的影响。

英文摘要：

This paper empirically studied the relationship between the reform of corporate income tax, corporate tax compliance and corporate value basing on the difference of tax collection bureaus in China. Main findings and conclusions of this paper are as follows： Compared by the companies whose income tax collected by state taxation bureaus, the companies whose income tax collected by local taxation bureaus participate more tax avoidance; there is a positive correlation between the local taxation bureau variable and tax avoidance level, especially in the east China. Companies whose external audit organizations are the big-four accounting firms anticipate more tax avoidance. There is some impact of tax collection behavior on the corporate value.