高管政治背景与民营企业综合税负——基于政治关联的非线性影响研究  

Political Background of Executives and Comprehensive Tax Burden of Private Enterprises:Research Based on the Nonlinear Effects of Political Connection

作　　者：姚圣[1] 徐颂[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116

出　　处：《会计与经济研究》2014年第6期3-15,共13页Accounting and Economics Research

基　　金：国家自然科学基金青年项目(71102163);中国博士后科学基金特别资助项目(2012T50502);中国博士后科学基金面上资助项目(2011M500977)

摘　　要：民营企业通过与政府建立良好的关系获得与国有企业同等待遇,税负是其中重要的一个方面。现有研究从线性的角度分析了政治关联对民营企业税负的影响,实际上,不同政治关联度对税负的影响方向是不同的。以2009-2011年沪深两市A股主板民营上市公司为样本,探讨政治关联是否影响企业税负以及政治关联度的变化对企业综合税负率的影响。研究发现,政治关联有助于降低民营上市公司综合税负率,且政治关联度与综合税负率之间存在倒U型关系。研究还进一步确定了政治关联度的拐点,为政府规制政策的制定提供参考。One of the key benefits for private enterprises from establishing a good relationship with government is to get the same tax treatment with state-owned enterprises. Existing research have analyzed the impact of political connection on the tax burden of private enterprises from a static angle,in fact,this impact varies with different degrees of political connection.Therefore,using the sample of private enterprises listed on Shanghai and Shenzhen A-share mother boards from 2009 to 201 1 ,this paper tests how political connection and the changes of it affect the tax burden of private enterprises.The results show that establishing political connection helps decrease the comprehensive tax rate,and that for the political connected private enterprises,the relationship between comprehensive tax rate and political connection is inverted U-shape.In addition,a turning point of the degree of political connection is found on the base of the non-linear model.All the findings in this paper provide policy indications for the government.

关 键 词：政治关联 政治关联度 综合税负 非线性影响 

分 类 号：F27[经济管理—企业管理]