纳税信用管理与财政补贴效率  

Tax Credit Management and Efficiency of Subsidies

作　　者：杨玉萍 YANG Yuping(School of Economics,Jinan University,Guangzhou,Guangdong510632,China)

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《财经理论与实践》2022年第4期96-104,共9页The Theory and Practice of Finance and Economics

基　　金：广东省基础与应用基础研究基金(2020A1515110593);中央高校基本科研业务费专项资金资助(21JNQN16);广州市哲学社科规划2022年度课题(2022GZQN05)。

摘　　要：基于新纳税信用管理的实施,采用双重差分法实证研究我国纳税信用管理对财政补贴效率的影响。结果发现:纳税信用管理能促进信用良好的企业获得财政补贴,并改善企业运用财政补贴的效果,有助于提高财政补贴的效率。机制分析显示,纳税信用管理通过信号传递机制和奖惩机制减少信息不对称,从而提高财政补贴的效率。此外,纳税信用管理对信用良好的中小企业、非国有企业获取财政补贴、运用财政补贴的效率有更大的积极作用,反映纳税信用管理通过改善财政补贴的效率也有助于提高财政补贴的公平性。Based on the implementation of the new tax credit management system,the empirical study is conducted by employing a difference-in-differences strategy,to explore the effect of the tax credit management on the efficiency of subsidies.Results show that the tax credit management system helps enterprises with good credit to obtain subsidies,and improves the efficiency of using subsidies.This suggests that it can improve the efficiency of subsidies.Mechanism analysis shows that the tax credit management system reduces information asymmetry through the signal transmission mechanism and the reward and punishment mechanism.In addition,the tax credit management system plays a greater role in obtaining subsidies and improving the efficiency of using subsidies for small and medium-sized enterprises and non-state-owned enterprises with good credit,suggesting that it also improves the equity of subsidies by its positive impact on efficiency.

关 键 词：财政补贴 纳税信用 效率 信息不对称 

分 类 号：F812.4[经济管理—财政学]