产权性质、政治关联与税费粘性  

Nature of Property Right,Political Connection and Tax Stickiness

作　　者：干胜道 杨微 王虹 Gan Shengdao;Yang Wei;Wang Hong

机构地区：[1]四川大学商学院,四川成都610000

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第6期65-77,共13页FINANCE & ACCOUNTING GUIDE

基　　金：国家社会科学基金项目(17BJY176);国家社会科学基金项目(13BJY015)。

摘　　要：本文运用2008~2015年我国上市公司的数据进行实证研究,结果表明我国上市公司在营业收入下降时税费的减少幅度小于营业收入同比上升时税费的增加幅度,即存在显著的粘性特征,说明企业税费在营业收入下降时不仅没有获得相应的减少,反而加重了企业财务负担。同时,发现产权性质和政治关联会对税费粘性产生异质性影响,中央国企的税费粘性最高,地方国企的税费粘性最低;政治关联中,现任政治关联的引入降低了税费粘性,过任政治关联的引入增强了税费粘性,且受产权性质发挥主导作用的影响,这种作用在民营企业中更为显著。This paper uses the data of listed companies in China from 2008 to 2015 to make an empirical study.The results show that the reduction of tax when the business income decreases is less than the increase of tax when the business income increases comparably.That is to say,the corporate tax has a significant stickiness characteristic,which means that the corporate tax doesn't decrease enough when the business income decreases,but increases the financial burden of enterprises.At the same time,it is found that the proprietary nature and political connection have heterogeneous effects on tax stickiness.Central state-owned enterprises have the highest tax stickiness,while local state-owned enterprises have the lowest tax stickiness.In political connection,the current political connection reduces tax stickiness,while the excessive political connection enhances tax stickiness,which is more effective in non-state-owned enteiprises as the proprietary nature plays a leading role.

关 键 词：企业税费 粘性 产权性质 政治关联 

分 类 号：F27[经济管理—企业管理]