经济波动、企业税负与环境规制——来自重点税源企业的证据  

Economic Fluctuations,Corporate Tax Burden and Environmental Regulation——Evidence from Enterprises with Key Tax Sources

作　　者：席鹏辉[1] 周波[2] XI Penghui;ZHOU Bo(Chinese Academy of Social Sciences,Beijing,China;University of International Business and Economics,Beijing,China)

机构地区：[1]中国社会科学院财经战略研究院,100006 [2]对外经济贸易大学国际经济贸易学院,100029

出　　处：《经济学动态》2021年第6期68-82,共15页Economic Perspectives

基　　金：国家自然科学基金青年项目“中国产能过剩的化解难题研究:从纳税大户角度的一个激励性解释”(71803190)。

摘　　要：重点税源建设是政府财税实践部门的工作重点,这方面的讨论和实证研究却较为少见。本文从经济波动冲击的角度讨论了中国重点税源企业的活动变化,重点税源企业的税收丰富性和征管便利性有利于经济下行波动时期地方政府财政收入目标的实现。实证结果表明,经济下行波动引起重点税源企业的实际税率明显提升,这主要是由于税务部门的实际征管力度增强,与税收优惠政策或企业避税等其他行为无关。进一步的结果表明,为了减少税负上升对企业的不利影响,地方政府降低了重点税源企业的环境规制水平,这不仅降低了企业的环境治污成本,也最终提高了企业的盈利能力。本文有助于解释中国实际税率和环境规制水平的企业异质性形成的根源,也能够促进对中国政府重点税源建设逻辑的理解。The construction of key tax source is the focus of governments’fiscal and taxation department,but the discussion and empirical research in this aspect are relatively rare.This paper discusses the changes in the activities of key tax source enterprises in China from the perspective of economic fluctuations.The richness and convenience of tax collection of key tax source enterprises are beneficial to the realization of the fiscal revenue target of local governments in the period of economic fluctuations.The empirical results show that the economic downward fluctuations significantly increase in the effective tax rate of key tax source enterprises,which is mainly due to the strengthening of tax administration and verification by tax authorities on these enterprises,and has nothing to do with the preferential tax policies or corporate tax avoidance.Further results show that in order to reduce the negative impact of rising tax burden on enterprises,local governments reduce the environmental regulation level of enterprises with key tax sources,which not only reduce environmental pollution control costs of enterprises,but also ultimately improves the profitability of enterprises.This paper is helpful to explain the root causes of firm heterogeneity in China’s effective tax rate and environmental regulation levels,and to deepen the understanding of the logic of the construction of key tax sources of the Chinese government.

关 键 词：重点税源 经济波动 实际税率 环境规制 

分 类 号：X322[环境科学与工程—环境工程] F812.42[经济管理—财政学] F279.2F124.8