数字经济、税收征管与企业纳税行为  

Digital Economy,Tax Enforcement and Enterprise Tax Behavior

作　　者：侯尚法 张微 朱德贵 HOU Shangfa;ZHANG Wei;ZHU Degui

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028

出　　处：《济南大学学报（社会科学版）》2023年第6期87-101,177,共16页Journal of University of Jinan:Social Science Edition

基　　金：国家社会科学基金特别委托项目“中国税收通史”(项目编号:22@ZH006)之阶段性研究成果。

摘　　要：数字经济的快速发展直接提高了税收征管技术与管理强度,进而影响企业纳税行为。基于2010—2021年中国上市企业面板数据考察数字经济、税收征管与企业纳税行为的相关性及因果效应,可以发现数字技术的实施、税收征管强度的增加均显著降低了企业的避税行为。同时,数字经济背景下的地方政府间税收竞争与税收征管强度大小也是影响企业避税行为的重要因素。分样本回归显示,数字经济背景下的税收征管促进了国有企业税务合规,显著抑制了其避税行为,但在抑制民营企业避税行为方面显著性较弱。因此,为加快推动我国税收数字化转型升级,应秉持税收公平原则,有效促进企业税务合规:一是要坚持数字经济和“以数治税”融合发展的总思路;二是要坚持减税降费与严格征管并重的工作思想;三是要充分考虑地方政府间税收竞争和税收征管执法力度。The rapid advancement of the digital economy has direct implications for the technological and managerial aspects of tax collection and administration.This study investigates the correlation and causal impact of the digital economy,tax collection and administration,and corporate tax avoidance behavior using panel data from Chinese listed companies spanning the period from 2010 to 2021.The empirical analysis demonstrates that,overall,the adoption of digital economy technologies and the intensification of tax collection and administration significantly reduce corporate tax avoidance.Sequentially,the growth of the digital economy enhances the intensity of tax collection and administration,thereby effectively limiting opportunities for tax avoidance by enterprises.Additionally,the study finds that tax competition between local governments and the level of tax administration intensity,both influenced by digital economy development,also play crucial roles in determining corporate tax avoidance behavior.Subsample regression analysis reveals that tax administration in the digital economy context encourages tax compliance among state-owned enterprises and notably curbs their tax avoidance tendencies,although its impact is comparatively weaker in the case of private enterprises.Consequently,in order to facilitate tax administration reform and contribute to the establishment of a national digital tax framework,the government should uphold the principles of tax fairness and the overarching goal of integrating digital economic development with"tax by numbers"policies.Such policies should consider not only the significant role of big data and computational power in tax administration,but also the dynamic interplay of tax competition among local governments and the strength of tax administration and enforcement.Moreover,a balanced approach that emphasizes both tax reduction and strict collection and administration should be pursued,alongside efforts to promote corporate tax compliance and reforms in the current tax system.

关 键 词：数字经济 税收征管 以数治税 税务合规 

分 类 号：F49[经济管理—产业经济] F810.42