诚信纳税与企业商业信用融资——来自中国纳税信用A级企业的经验证据  

Honest Tax Paying and Enterprise Commercial Credit Financing——Empirical Evidences of Tax-Paying Credit A-level Enterprises in China

作　　者：张勇 ZHANG Yong

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《金融论坛》2021年第6期60-70,共11页Finance Forum

基　　金：教育部人文社会科学研究青年基金项目(19YJC630223);江苏省社会科学基金项目(20GLD011)。

摘　　要：本文通过Python爬取和人工查询方式收集2014-2016年被评为纳税信用A级的上市公司数据,研究诚信纳税(获评纳税信用A级)是否有助于企业获得更多商业信用。研究发现,诚信纳税会显著提升企业的商业信用融资水平,且与企业市场地位、地区诚信环境及法制环境存在替代效应,即对于市场地位越低、所处地区诚信和法制环境越差的企业,诚信纳税促进融资的作用越显著。The author of this paper collects the data of listed enterprises rated as tax-paying credit A-level during 2014-2016 through Python crawling and manual query methods, and investigates whether honestly paying tax(evaluated as taxpaying credit A-level) helps enterprises to obtain more business credit. It’s found that honestly paying tax will significantly improve the business credit financing level of enterprises, and there is a substitution effect with the market position of enterprise, the regional honesty environment and the legal environment, which means that the lower the market position,the worse the honesty and legal environment of the region, the more significant the effect of honestly paying tax to promote financing is.

关 键 词：纳税信用A级 商业信用融资 市场地位 诚信环境 法制环境 

分 类 号：F812.42[经济管理—财政学] F279.2