税收“放管服”改革能否提高企业税收遵从  

Can the Reform of Tax-Related Government Functions Improve Corporate Tax Compliance?

作　　者：范源源 李建军[1] FAN Yuanyuan;LI Jianjun(Southwestern University of Finance and Economics,611130)

机构地区：[1]西南财经大学财政税务学院,611130

出　　处：《财贸经济》2023年第1期68-82,共15页Finance & Trade Economics

基　　金：教育部人文社会科学研究一般项目“税制改革视角下的企业税收遵从:实证评估与政策研究”(19YJA790039);国家社会科学基金重点项目政府间横向税收分配的内在逻辑、激励效应与机制优化研究(20AJY019)。

摘　　要：本文在前景理论框架下构建“价值一权重”函数模型探究税收“放管服”改革的税收遵从效应。借助“优化税收营商环境试点”这一准自然实验,利用中国上市公司的微观数据和多期双重差分方法,研究发现:税收“放管服”改革显著提高了企业税收遵从,这一结论在一系列稳健性检验中依旧成立。机制分析表明,改革通过降低企业纳税成本、提高税收执法能力以及纳税人满意度进而提升企业税收遵从。异质性分析表明,改革对企业税收遵从的提升效应,主要集中于高税率企业、公司治理水平较差的企业、规模较小的企业以及成立时间更长的企业。因此,持续深化税收“放管服”改革,不仅是发挥税收作用、实现新时代税收治理现代化的关键所在,也是激发市场主体活力、促进企业高质量发展的重要保障。Institutional building is an important path for governments of many developing and emerging economies to promote economic growth and enhance international competitiveness.In order to further deepen the reform of tax-related government functions,the State Administration of Taxation of China has launched a pilot project to optimize the tax environment for doing business.The tax authorities in the pilot areas have shortened the tax affairs handling time,improved tax services and introduced new regulatory measures to further improve public satisfaction and tax compliance.This paper examines whether the reform of tax-related government functions can improve corporate tax compliance and explores potential mechanisms.Theoretically,the reform of tax-related government functions will affect enterprises'tax compliance.On the one hand,the reform reduces the cost of tax compliance and improves taxpayers'satisfaction by reducing red tape and improving tax services,which in turn motivates enterprises to voluntarily comply with the tax law.On the other hand,the introduction of new enforcement measures has increased the accuracy of identifying tax evasion,thus deterring enterprises from violating the tax law.Based on the data of listed companies in China from 2012 to 2020 and the quasi-natural experiment of the pilot project for improving the tax environment for doing business,this paper constructs a difference-in-differences model with multiple time periods to investigate the impact of the reform of tax-related government functions on corporate tax compliance.The study finds that the reform has significantly improved corporate tax compliance,and this finding remains valid after a series of robustness tests.Further analysis shows that the reform has improved corporate tax compliance by reducing tax compliance costs,and improving the audit capability of tax authorities and taxpayers'satisfaction.In addition,the above effects are more pronounced for higher-rate enterprises with stronger incentives to evade taxes,enterprises with p

关 键 词：“放管服”改革 税收遵从 税收营商环境 纳税服务 

分 类 号：F270[经济管理—企业管理]