税收征管数字化升级与企业税负粘性  

The Digital Upgrade of Taxation and the Stickiness of Corporate Tax Burden

作　　者：陶东杰 陈政弘 Tao Dongjie;Chen Zhenghong

机构地区：[1]湖北经济学院财政与公共管理学院

出　　处：《财政科学》2023年第4期89-105,共17页Fiscal Science

基　　金：国家自然科学基金青年项目“营商环境、地方政府税收努力与企业实际税率:效应、机制与政策”(项目编号:72103056);湖北省教育厅科学研究计划重点项目“税收信息技术对企业税负粘性的影响机制研究”(项目编号:D20222201)。

摘　　要：税收征管数字化升级不仅提高了税收机关管制企业逃税的能力,并且通过降低信息不对称程度压缩了税收机关的自由裁量空间,提高了税收征管的规范性,有利于优化税收营商环境。本文首先构建理论模型分析税收征管数字化升级通过提升征管规范化水平从而降低企业税负粘性这一作用机制,然后基于“金税三期工程”上线的准自然实验和多期双重差分法,利用2008—2016年我国上市公司数据,考察了税收征管数字化升级对企业税负粘性的影响。研究发现,“金税三期工程”的上线显著降低了企业总体税负的粘性,这一效应在财政压力较大和市场化水平较低的地区表现更加明显。本文研究结论认为,税收征管数字化升级为多维税收能力的提升和税收营商环境优化提供了理论支撑。The digital upgrade of taxation has improved the tax collection capacity of taxation agencies.At the same time,it has reduced the discretionary space of taxation agencies by reducing the degree of information asymmetry,which is conducive to reducing the stickiness of corporate total tax burden.This paper uses the data of Chinese listed companies from 2008 to 2016 to investigate the impact of the Golden Tax Phase Ⅲ project on the stickiness of corporate tax burden.The study found that the implementation of the Golden Tax Phase Ⅲ project significantly reduced the stickiness of corporate total tax burden.This effect is more pronounced in regions where the fiscal pressure is greater,the level of marketization is lower and private enterprises.The conclusions of this article provide theoretical support for the enhancement of multi-dimensional taxation capabilities and the optimization of taxation business environment by digital upgrade of taxation.

关 键 词：金税三期工程 企业税负粘性 税收能力 税收营商环境 

分 类 号：F812.42[经济管理—财政学]