纳税信用管理制度对企业税收遵从度的影响研究——基于税收征管环境的调节效应  

The Impact of Tax-paying Credit Management System on Corporate Tax Compliance Based on the Regulatory Effect of Tax Enforcement Environment

作　　者：韩凤芹 张志强 HAN Feng-qin;ZHANG Zhi-qiang

机构地区：[1]中国财政科学研究院教科文研究中心 [2]中国财政科学研究院

出　　处：《中央财经大学学报》2023年第1期15-25,共11页Journal of Central University of Finance & Economics

摘　　要：建立健全以纳税信用为基础的新型监管机制,对于提升税收治理效能和促进企业诚信纳税具有重要意义。笔者以2015—2019年中国A股上市公司数据为研究对象,运用PSM方法,检验了纳税信用管理制度对企业税收遵从度的影响。研究发现:(1)纳税信用管理制度显著提高纳税信用非A级企业税收遵从度。(2)纳税信用管理制度通过降低外源性融资和企业绩效两条路径提高纳税信用非A级企业税收遵从度。(3)纳税信用管理制度显著提高位于诚信水平较差地区、金融发展水平较低地区和政府干预程度较高地区的纳税信用非A级企业税收遵从度,表明纳税信用管理制度和优化税收征管环境在提高企业税收遵从度方面存在替代效应。It is of great significance to establish and perfect the new supervision mechanism based on tax-paying credit for improving the efficiency of tax administration and promoting enterprises to pay taxes in good faith.The authors take the data of China’s A-share listed companies from 2015 to 2019 as the research object and uses PSM method to explore the impact of tax-paying credit management system on corporate tax compliance.The research findings are as follows:(1)The tax-paying credit management system significantly improves the tax compliance of tax-paying credit non-A-level enterprises.(2)The tax-paying credit management system improves the tax compliance of tax-paying credit non-A-level enterprises by reducing exogenous financing and enterprise performance.(3)The tax-paying credit management system significantly improves the tax compliance of tax-paying credit non-A-level enterprises in areas with poor integrity level and in areas with low financial development and in areas with the high degree of government intervention, indicating that tax-paying credit management system and optimizing the tax enforcement environment have substitution effects on improving enterprise tax compliance.

关 键 词：纳税信用管理制度 税收遵从 外源性融资 企业绩效 税收征管环境 

分 类 号：F275.5[经济管理—企业管理]