柔性税收征管与企业数字化转型——基于纳税信用评级披露的准自然实验  

Flexible Tax Collection and Administration and Corporate Digital Transformation:A Quasi-Natural Experiment Based on the Disclosure of Tax-Paying Credit Rating

作　　者：庞雨蒙 张建波[2] PANG Yu-meng;ZHANG Jian-bo(Nanjing University of Finance and Economics,Nanjing 210046;Shandong University,Weihai 264200,China)

机构地区：[1]南京财经大学财政与税务学院,江苏南京210046 [2]山东大学商学院,山东威海264200

出　　处：《当代财经》2024年第4期30-43,共14页Contemporary Finance and Economics

基　　金：国家社会科学基金项目“价值链视角下我国海外园区空间布局对‘一带一路’高质量发展的影响研究”(20CJL016);江苏省哲学社会科学基金青年项目“增值税多维减税促进江苏制造业绿色发展的机制与路径研究”(23EYC011)。

摘　　要：柔性税收征管是改革税收征管制度、推进税收治理现代化的重要举措,其微观效应更是关系企业转型升级与高质量发展。以纳税信用评级披露改革为切入点,采用2012—2021年我国沪深A股上市公司的样本数据,实证分析柔性税收征管对企业数字化转型的影响效应以及作用机制。研究表明:纳税信用评级披露对企业数字化转型有显著的促进作用,且这种积极影响在不同类型的企业中存在异质性,非国有企业和劳动密集型企业的数字化转型受政策激励的效果更为显著。机制分析发现,纳税信用评级为A级能够通过缓解企业融资约束和促进企业研发投入,提升企业数字化转型水平。鉴于此,未来需持续完善纳税信用评级制度,增强纳税信用评级披露促进企业数字化转型的激励效应;同时进一步缓解企业融资约束,引导企业加强数字技术研发,通过数字化转型示范区建设、产业协同发展等措施,促进非国有企业和传统制造企业的数字化转型。Flexible tax collection and management is an important measure to reform the tax collection and management system and promote the modernization of tax governance,its micro effect is even related to the transformation,upgrading,and high-quality development of enterprises.Taking the reform of tax credit rating disclosure as a starting point and employing the sample data from Chinese A-share listed companies in Shanghai and Shenzhen stock exchanges from 2012 to 2021,this study empirically analyzes the impact and mechanisms of flexible tax collection and management on the digital transformation of enterprises.The findings indicate that tax credit rating disclosure has a significant promoting effect on the digital transformation of enterprises,and this positive impact has heterogeneity among different types of enterprises,with non-state-owned companies and labor-intensive businesses experiencing a more pronounced effect under policy incentives.The mechanism analysis reveals that the tax credit rated as A can alleviate corporate financing constraints and promote R&D investment,thereby enhancing the level of digital transformation of enterprises.Given this,in the future,it is necessary to continuously improve the tax credit rating system,enhance the incentive effect of tax credit rating disclosure on promoting the digital transformation of enterprises,at the same time,further alleviate financing constraints for businesses,guide enterprises to strengthen digital technology research and development,and foster the digital transformation of the non-state-owned and the traditional manufacturing enterprises by such measures as digital transformation demonstration zones,industry synergy development,and so on.

关 键 词：数字经济 柔性税收征管 纳税信用评级 企业数字化转型 

分 类 号：F812.42[经济管理—财政学]