摘要
数字经济的快速发展对我国税收征管模式产生了重要影响。基于对税收征管技术进步对企业避税行为的影响思考,以传统“A-S”逃税模型、信息不对称理论以及委托代理理论为基础,以2009—2021年A股上市公司数据为样本,以“金税三期”实施时间为冲击点,并以此作为准自然实验进行回归分析。回归数据表明,从总体上看,税收征管技术进步显著抑制了企业避税行为;异质性结果显示,税收征管技术进步显著减少了非国有企业、制造业企业和内控质量较差企业的避税行为。从机制分析来看,税收征管技术进步既能通过提高会计信息透明度和会计信息质量减少信息不对称性,又能通过增加企业代理成本,提高企业纳税遵从度。基于研究,提出应建立健全税收征管相关配套措施,进一步加强税收征管技术实力,促进税收征管人才队伍建设,优化税收征管体制,提高企业纳税遵从度等政策建议。
The rapid development of digital economy has had a significant impact on China tax collection and management modes.Based on the impact of tax collection and management technological advancement on corporate tax avoidance behavior and taking the traditional“A-S”tax evasion model,information asymmetry theory and principal-agent theory as the basis,this study takes the data of the A-share listed companies from 2009 to 2021 as the sample,takes the implementation time of the“golden tax phase-III project”as the impact point,and conducts a regression analysis by taking these as a quasi natural experiment.The regression data show that on the whole,tax collection and management technological advancement has significantly suppressed corporate tax avoidance behavior,and the heterogeneity results show that tax collection and management technological advancement has significantly reduced the tax avoidance behavior in non-state-owned enterprises,manufacturing enterprises and enterprises with poor internal control quality.From the perspective of mechanism analysis,tax collection and management technological advancement can not only reduce information asymmetry by improving accounting information transparency and quality,but also improve corporate tax compliance by increasing corporate agency cost.Based on this study,such policy recommendations are proposed as establishing and perfecting relevant supporting measures for tax collection and management,further strengthening the technical strength of tax collection and management,promoting the construction of tax collection and management talent team,optimizing the tax collection and management system,and promoting corporate tax compliance.
作者
姜爱华
高锦琦
JIANG Aihua;GAO Jinqi(School of Finance and Taxation,Central University of Finance and Economics,Beijing 102206,China)
出处
《山东财经大学学报》
2023年第5期20-36,共17页
Journal of Shandong University of Finance and Economics
基金
国家社会科学基金项目“互联网大数据治税系统的征管效果及对税收营商环境的影响研究”(20CJY061)
教育部人文社会科学基金青年项目“税收情报交换对跨国公司利润转移行为的影响研究:来自我国企业微观层面的证据”(17YJC790156)。
关键词
税收征管
企业避税
金税三期
技术进步
tax collection and management
corporate tax avoidance
golden tax phase-III project
technological progress
