征管信息化与纳税遵从——更多的信息、更少的逃税  

Informatization of Tax Enforcement and Tax Compliance:More Information,Less Evasion

作　　者：寇恩惠 岳林峰 刘柏惠[2] 王凯 Kou Enhui;Yue Linfeng;Liu Baihui;Wang Kai(School of Public Finance and Tax,Central University of Finance and Economics;National Academy of Economic Strategy,Chinese Academy of Social Sciences;School of Public Economics and Administration,Shanghai University of Finance and Economics)

机构地区：[1]中央财经大学财政税务学院,北京100081 [2]中国社会科学院财经战略研究院,北京100028 [3]上海财经大学公共经济与管理学院,上海200444

出　　处：《经济科学》2020年第6期19-33,共15页Economic Science

基　　金：国家社科基金青年项目“社会保险费征管体制改革的最优路径与效果评估”(项目号:18CJY064);国家社科基金重大项目“新时代中国预算绩效管理改革研究”(项目号:19ZDA072);中央财经大学“青年英才”培育支持计划课题的阶段性成果。

摘　　要：税收征管系统信息化能够提高政府征税能力,对企业的实际影响如何?为回答这一问题,本文以中国税收征管信息系统(CTAIS)在中国地级市的分步实施为研究对象,使用双重差分方法分析其对企业逃避税的影响。文章发现,实施CTAIS地区的企业缴纳了更多的税收,增值税与所得税负担分别提高了2.9%与11.5%。CTAIS对县属企业、民营企业、成立时间较长的企业和国税局征管的企业影响更大。机制分析显示,促使企业申报更多收入的主要途径是降低其报告的财务费用与折旧,其中费用类的调整规模更大。文章结论明确了税收征管信息化的作用,对金税三期的实施和完善具有一定的启示意义。The informatization of the tax collection system can improve the government’s tax collection capacity,what is its impact on enterprises?Taking the step-by-step implementation of the China Dialysis Tax Management Information System(CTAIS)in China’s prefecture-level cities as the research object,and using a difference-in-differences approach,this paper investigates the impact of CTAIS on tax avoidance of enterprises.We find that enterprises in the region where the CTAIS implemented pay more tax.The VAT and income tax burden will increase by 2.9%and 11.5%respectively.Heterogeneity analysis shows that groups mainly affected by CTAIS are county-affiliated,private enterprises,long-established enterprises,and enterprises under the administration of the State Taxation Administration.Mechanism analysis shows that enterprises will faithfully report their income by reducing reported financial expenses and depreciation,and the adjustment scale of expenses is larger.Our study clearly clarifies the important role of informatization of tax enforcement and has certain implications for the implementation of the Third Phase of the Golden Tax project.

关 键 词：中国税收征管信息系统 企业逃税 信息化 

分 类 号：F812.42[经济管理—财政学]