国地税征管体制改革与企业税收遵从——来自国地税合并自然实验的证据  

Reform of National-Local Tax Collection and Management System and Corporate Tax Compliance:Evidence from a Natural Experiment on the NTB-LTB Merge Reform

作　　者：赵玉洁 孙雪娇 Zhao Yujie;Sun Xuejiao(School of Accounting,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]天津财经大学会计学院,天津300222

出　　处：《上海财经大学学报（哲学社会科学版）》2023年第2期33-48,共16页Journal of Shanghai University of Finance and Economics

基　　金：国家社会科学基金项目“数字经济背景下柔性税收征管与合作性纳税遵从研究”(22BGL057)。

摘　　要：国地税征管体制改革是顺应我国经济发展需求的重要举措。现有文献主要关注了国地税合并下税收征管“强制力”的“威慑效应”,鲜有研究关注国地税合并下税收征管“公信力”提升是否能发挥以及如何发挥“激励效应”。文章以2018年国地税合并为自然实验,以2008—2021年A股上市公司为样本,实证检验了国地税合并对企业税收遵从的影响及其作用机制。结果表明:国地税合并提高了企业税收遵从度,其通过降低企业制度性交易成本、提高税源信息透明度以及降低地区间税收竞争程度,进而促进企业税收遵从。进一步研究发现,国地税合并仅对法治水平较高、市场化水平较高、税务人员能力较强以及财政分权程度较高地区企业的税收遵从发挥了显著促进作用。研究结论丰富了国地税征管体制改革经济后果的文献,为政府进一步完善国地税合并配套政策提供了经验证据。The reform of national-local tax collection and management system is an important measure to meet the needs of China's economic development.In 2015,the Reform Plan for Deepening the Reform of National-Local Tax Collection and Management System,issued by the General Office of the Central Committee of the CPC and the General Office of the State Council,pointed out that it is necessary to"reduce the cost of tax payment and improve the efficiency of tax collection and management"""enhance the compliance degree of tax law",and promote the"deep integration of services,appropriate integration of law enforcement,and high aggregation of information"of NTB-LTB.Under the guidance of this plan,China's tax authorities achieved merger in July 2018.This merger is intended to standardize corporate tax behavior and its related financial behavior by strengthening the"compulsory force"of tax collection and management and improving the"public credibility"of tax collection and management.However,the existing literature mainly focuses on the"deterrent effect"of the"compulsory force"of tax collection and management under the NTB-LTB merge reform,while little focuses on whether the"public credibility""of tax collection and management under the NTB-LTB merge reform can exert and how to exert the"incentive effect".Taking the NTBLTB merge reform in 2018 as a natural experiment,this paper selects A-share listed companies from 2008 to 2021 as the sample to empirically test the impact of the NTB-LTB merge reform on corporate tax compliance and its impact mechanism.The results show that the NTB-LTB merge reform improves the degree of corporate tax compliance.The mechanism test shows that the NTB-LTB merge reform promotes corporate tax compliance by reducing institutional transaction costs,improving tax source information transparency and reducing the degree of tax competition among regions.Further research shows that the NTB-LTB merge reform only plays a significant role in improving the degree of corporate tax compliance in regions with high

关 键 词：国地税征管体制改革 国地税合并 企业税收遵从 自然实验 

分 类 号：F812.2[经济管理—财政学]