公平竞争审查制度会降低企业避税程度吗?  

Can the Fair Competition Review System Restrain Corporate Tax Avoidance

作　　者：曹越[1] 张玉婷 周瑞博 CAO Yue;ZHANG Yuting;ZHOU Ruibo(School of Business Administration,Hunan University,Changsha 410082,China)

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《中南财经政法大学学报》2024年第2期52-66,共15页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金重点资助项目“组合式减税降费助企纾困的财务效应与应对策略研究”(23AGL011)。

摘　　要：财税政策是政府干预经济的常用方式,税收优惠政策对市场公平竞争具有重大影响。审查税收优惠政策的公平性,是在税收领域贯彻落实公平竞争审查制度的务实之举。基于2011—2021年沪深A股公司的面板数据,将实施公平竞争审查制度视为一项准自然实验,运用双重差分模型(DID)作为分析工具,探讨了公平竞争审查制度对高行政垄断区域企业税收规避的影响。研究发现,公平竞争审查制度可以显著降低高行政垄断地区企业的避税程度。机制检验表明,公平竞争审查制度能够促进税收扶持中性和市场竞争中性,从而抑制企业税收规避动机。进一步分析发现,公平竞争审查制度的税收规避抑制效应在地方政府问责制完善、地区营商环境差、地方政府税收竞争程度高以及公司内部治理差的样本中更为明显。文章丰富了公平竞争审查制度等行政垄断规制的微观经济后果和企业避税影响因素的研究文献,为公平竞争审查制度的实施提供政策参考。Fiscal and taxation policy is a common way for the government to intervene in the economy.Preferential tax policies have an important impact on fair market competition.Examining the fairness of preferential tax policies is a practical measure to implement the fair competition review system in the tax field.Based on the panel data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2021,the paper considers the implementation of the fair competition review system as a quasi-natural experiment,and uses the difference-in-difference model(DID)as an analytical tool to explore the impact of the fair competition review system on corporate tax avoidance in high administrative monopoly areas.The result shows that the fair competition review system can significantly restrain corporate tax avoidance in high administrative monopoly areas.The mechanism test shows that the fair competition review system can promote the neutrality of tax support and market competition,and thus reduce corporate tax avoidance.Further analysis shows that the inhibitory effect of fair competition review system on corporate tax avoidance is more obvious in the samples with better local government accountability system,poor regional business environment,high local government tax competition and poor corporate internal governance.This paper enriches the research literature on the microeconomic consequences of administrative monopoly regulation such as the fair competition review system and the influencing factors of corporate tax avoidance,which provides policy reference for the implementation of the fair competition review system.

关 键 词：公平竞争审查 企业避税 税收扶持中性 市场竞争中性 

分 类 号：F810.42[经济管理—财政学]