税收征管技术进步对企业TFP的影响及其机制研究——基于“征税效应”和“治理效应”  

Technological Progress in Tax Collection and Management on Enterprise TFP——Based on "Taxation Effects" and "Governance Effects"

作　　者：詹新宇[1] 王蓉蓉 杨清原 ZHAN Xin-yu;WANG Rong-rong;YANG Qing-yuan(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学财政税务学院,武汉430073

出　　处：《安徽师范大学学报（社会科学版）》2022年第3期136-147,共12页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家社会科学基金项目“政府间财政关系与经济增长目标管理研究”(20FJYB014);中央高校基本科研业务费研究生科研创新平台项目(202210439)。

摘　　要：提升企业全要素生产率(TFP)是推进中国经济高质量发展的着力点。金税三期工程是信息化技术在税收领域的及时运用,有效提升了税收征管效率和质量,由此给企业带来“征税效应”和“治理效应”,并反映在企业的全要素生产率上。基于征管技术进步的视角,运用中国A股上市公司面板数据的实证结果表明,金税三期工程的实施,使企业全要素生产率显著提升了3.82%,而且通过了系列稳健性检验。异质性结果表明,当征管机构、企业的政治关联和性质存在差异时,税收征管影响程度亦有不同。机制分析发现,金税三期工程的实施,通过影响企业的投资效率和代理成本,进而作用于企业全要素生产率。论文还据此提出了提升纳税服务水平,构建良好政企关系,促进企业高质量发展的政策建议。Increasing total factor productivity(TFP)is the key to promote the high-quality development of China’s economy. Golden Tax-III is the timely application of information technology in the field of taxation,which effectively improves the efficiency and quality of tax collection and management,thereby bringing "taxation effects" and "governance effects" to enterprises and manifesting in the enterprise TFP. From the perspective of technological progress in tax enforcement,empirical results panel data of Chinese A-share listed companies show that the implementation of the third phase of the Golden Tax Project has significantly increased the total factor productivity of enterprises by 3.82%,and has passed the robustness test. The results of heterogeneity analysis and mechanism analysis show that when there are differences in the political connection,nature of tax enforcement agencies and enterprises,the influence of tax enforcement is also different,and enterprise TFP is affected by the investment efficiency and agency cost of enterprises. The paper also puts forward policy suggestions to improve the level of taxation services,build a good relationship between government and enterprises,and promote the high-quality development of enterprises.

关 键 词：税收征管 金税三期工程 全要素生产率 治理效应 

分 类 号：F812.2[经济管理—财政学]