名副其实还是盛名难副:纳税信用评级与企业避税  

Worthy of the Name or Unworthy of the Name:Tax Credit Rating and Corporate Tax Avoidance

作　　者：王三法 钟廷勇[1] WANG San-fa;ZHONG Ting-yong(School of Accountancy,Chongqing Technology and Business University,Chongqing 400067,China)

机构地区：[1]重庆工商大学会计学院,重庆400067

出　　处：《山西财经大学学报》2023年第8期113-126,共14页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71971046,72172029,72203100);国家社会科学基金项目(21BJY121);教育部人文社科基金青年项目(21YJC790113);辽宁省教育厅项目(LJKR0462);重庆市教委科学技术项目(KJQN20190835)。

摘　　要：采用双重差分法(DID),探究纳税信用评级对企业避税的影响。研究表明,纳税信用评级能够通过“声誉效应”和“治理效应”显著降低企业避税,这表明纳税信用评级对规范企业纳税行为发挥了治理作用,评级较高的企业是“名副其实”而非“盛名难副”。进一步研究发现,纳税信用评级对企业避税的抑制作用主要集中在非国有企业、重点行业以及严防税收规避时期。研究对于完善纳税信用体系建设具有重要启发意义,为推进柔性税收征管提供了经验参考。This paper adopted the difference-in-difference method(DID)to explore the impact of tax credit rating on corporate tax avoidance.The results revealed that,tax credit rating could significantly decrease corporate tax avoidance through the"reputation effect"and"ggovernance effect',so tax credit rating had a governance effect on regulating corporate tax behavior,and the enterprises with a higher rating were"worthy of the name"rather than"unworthy of the name".Further research found that,the inhibitory effect of tax credit rating on corporate tax avoidance was evident in non-state-owned enterprises,key industries and the period with a strict prevention of tax avoidance.This study was of great significance for improving the construction of tax credit system and promoting flexible tax enforcement.

关 键 词：纳税信用评级 企业避税 声誉效应 治理效应 柔性税收征管 

分 类 号：F812.42[经济管理—财政学] F275