纳税信用管理对企业行为的影响研究  

Research About Impact of Tax Credit Management on Corporate Behaviour

作　　者：陈孝勇[1] CHEN Xiaoyong(China Railway First Survey and Design Institute Group Co.Ltd.,Xi'an Shaanxi 710043,China)

机构地区：[1]中铁第一勘察设计院集团有限公司,陕西西安710043

出　　处：《铁道建筑技术》2023年第6期199-202,共4页Railway Construction Technology

摘　　要：在建设信用社会和推进税收治理现代化背景下,信用对企业发展至关重要,纳税信用作为企业信用体系的重要组成部分会对企业行为产生直接作用。本文通过对中国纳税信用管理制度的考察,在理论上揭示了纳税信用管理影响企业行为的内在机理,并从企业纳税遵从、融资约束、市场价值等方面研究纳税信用管理及纳税信用信息披露对企业产生的影响。最后,从推进纳税信用管理的法制化建设、信息公开与共享机制、激励与惩戒制度和信用升级纠偏制度建设等方面提出改善建议。Under the background of building a credit society and promoting the modernization of tax administration,credit is crucial to enterprise development,tax credit as an important component of the enterprise credit system,has a direct effect on enterprise behaviour.By examining China's tax credit management system,this paper theoretically reveals the intrinsic mechanism of tax credit management influencing corporate behaviour,and studies the impact of tax credit management and information disclosure on enterprises in terms of corporate tax compliance,financing constraints and market value.Finally,suggestions for improvement are made in terms of promoting the construction of the legal system for tax credit management,information disclosure and sharing mechanism,incentive and disciplinary system and credit upgrading and correction system.

关 键 词：纳税信用 信用管理 声誉机制 企业行为 

分 类 号：F276.6[经济管理—企业管理]