税收任务、策略性征管与企业实际税负  

Tax Revenue Target,Strategic Collection and Effective Tax Rate

作　　者：田彬彬[1,2] 陶东杰 李文健 TIAN Binbin;TAO Dongjie;LI Wenjian(School of Public Finance and Taxation,Zhongnan University of Economics and Law;School of Finance and Public Administration,Hubei University of Economics)

机构地区：[1]中南财经政法大学财政税务学院,430073 [2]中南财经政法大学收入分配与现代财政研究院,430073 [3]湖北经济学院财政与公共管理学院,430205

出　　处：《经济研究》2020年第8期121-136,共16页Economic Research Journal

基　　金：国家自然科学基金(71973153,71703169);国家社科基金重大项目(19ZDA069);高等学校学科创新引智计划(B20084)的资助。

摘　　要：长期以来,基于收入任务完成度的考核构成了中国税收征管绩效评价的主要特征,也成为理解中国税收征管力度变化的重要逻辑。基于2008—2015年间全国微观企业与省市宏观层面的匹配数据,本文考察了地方层面的税收任务对于税收征管以及企业所得税实际税率的影响。研究发现,税收任务显著推升了税收征管力度,平均而言,税收任务目标每提高1个百分点,企业所得税的实际税率将提高0.138个百分点。同时,以任务完成度为临界点,税收任务对于税收征管力度的影响主要集中在未完成任务和恰好完成任务的组别,而在超额完成任务的组别中则并不明显。这一结果契合了地方征税机关在完成任务之后,通过“藏税”来降低未来任务基数的现实逻辑。本文的研究对我国未来税收征管体制的改革具有重要政策启示。Strengthening the ability to effectively collect taxes is a key priority for many governments around the world,especially in developing countries.If a country's tax legal system is stable,highly effective tax collection guarantees the transformation of a tax in the law into a tax in the treasury(Pomeranz and Vila-Belda,2019),which increases taxes as a share of GDP at the macro level and leads to a convergence between nominal tax rates and effective tax rates at the micro level.In the literature,the factors that affect tax enforcement—such as audit strategies,penalties,access to third-party information,among others—have attracted attention.If we consider tax enforcement as the organization performance of tax bureaus,then short-term or periodic changes in the organization's performance evaluation mechanism might constitute one of the most influential factors in tax enforcement,although it is rarely examined in the literature.To promote collection efficiency,that is,the timely and full collection of tax revenue,China's tax authority has implemented a performance evaluation system based on the meeting of revenue targets over a long period.In practice,trying to collect enough tax revenue to meet or even surpass the government's target constitutes the burden of tax collection,and is the key point for understanding changes in tax enforcement.Based on micro-data from China's national tax survey from 2008 to 2015,and macro data at the municipal and provincial levels,this study examines the impact of tax revenue targets on tax enforcement,which is stylized by the effective tax rate of corporate income tax.The research shows that there is a significant positive relationship between tax enforcement and tax revenue targets.On average,for every 1 percentage point increase in the target value,the effective tax rate of corporate income tax increases by 0.13 percentage points.We expand the heterogeneous analysis in three ways.First,we divide the sample into three categories based on revenue target completion.We find that a hi

关 键 词：税收任务 策略性征管 企业所得税 实际税负 

分 类 号：F81[经济管理—财政学]