税收信息化建设与企业税收负担:基于金税三期的准自然实验  

Tax Informatization Construction and Enterprise Tax Burden:A Quasi-natural Experiment on the Third Phase of Golden Tax

作　　者：张行 张学升 ZHANG Hang;ZHANG Xue-sheng(Chinese Academy of Fiscal Sciences,Beijing,100142;Chinese Academy of Labour and Social Security,Beijing,100029)

机构地区：[1]中国财政科学研究院 [2]中国劳动和社会保障科学研究院

出　　处：《云南社会科学》2024年第1期103-111,共9页Social Sciences in Yunnan

基　　金：深圳市建设中国特色社会主义先行示范区研究中心重大课题“深圳全面深化改革开放研究”(项目号:SFQZD2202)的阶段性成果。

摘　　要：基于金税三期政策试点推广所引起的准自然实验,利用2009—2018年A股上市企业数据,以带有调节效应的渐进双重差分模型考察了金税三期对企业税收负担的政策效应。结果表明,税收信息化建设能够显著降低企业税收负担,通过稳健性检验后结论依然成立。金税三期降低企业税负的效应还受到企业规模影响,企业规模越小,税收信息化带来的降低税负的政策效应更明显。该政策效应亦存在区域特征依赖性,在东部与中部地区政策效应显著,但西部与东北部地区并不显著。金税三期工程较好解决了税收信息化建设与降低企业税负之间的冲突,这一结论也有助于正确认识信息化建设与降低企业税收负担之间的关系。Based on the data of A-share listed enterprises,this paper uses the quasi-natural experiment caused by the pilot promotion of the Third Phase of Golden Tax Project to investigate its policy effect on the tax burden of enterprises with the moderating effect of Progressive Difference-in-Differences Model.It reveals that tax informationization construction can significantly reduce the tax burden of enterprises,and the policy effect is affected by the scale of enterprises.The smaller the scale of enterprises,the more obvious the tax burden reduction policy effect brought by tax informationization.The policy effect is also dependent on regional characteristics.The policy effect is significant in the eastern and central regions,but not in the western and northeastern regions.The Third Phase of Golden Tax Project has solved conflicts between tax informationization construction and tax burden reduction of enterprises.The conclusion helps understand the relationship between tax informationization construction and tax burden reduction of enterprises correctly.

关 键 词：税收信息化 企业税收负担 企业规模 金税三期 渐进双重差分模型 

分 类 号：F11[经济管理—国际贸易]