去属地化与企业税负:基于国地税合并的研究  

De-localization and Corporate Tax Burden:Evidence from NTB-LTB Merger Reform

作　　者：范子英[1] 朱星姝 冯晨 Fan Ziying;Zhu Xingshu;Feng Chen

机构地区：[1]上海财经大学公共经济与管理学院,上海200433 [2]西安交通大学经济与金融学院,西安710061

出　　处：《复印报刊资料（财政与税务）》2023年第2期86-100,共15页

基　　金：国家自然科学基金面上项目“中国财政补贴的规模测度、形成机制与溢出效应研究”(71973088);国家社会科学基金重大招标项目“全面推进生态创新的财税政策体系研究”(19ZDA076);上海财经大学研究生创新基金项目“去属地化与企业税负:基于国地税合并的研究”(CXJ-2021-339)。

摘　　要：企业逃税在全世界都是一个普遍问题,既有企业自身的纳税因素,也有税务机关的征税因素。本文以中国2018年国税局与地税局的机构合并为研究背景,基于2010-2020年的上市公司数据,利用双重差分方法考察了征管体系的去属地化对企业逃税的实际影响。研究发现:(1)国地税合并显著降低了企业的逃税程度,提高了企业的实际税负;(2)国地税合并对企业逃税行为的抑制作用在有政治关联企业、小规模企业和名义税率高的企业中表现得更为明显;(3)进一步检验发现,机构的合并改善了征纳双方的信息不对称,以及征管独立性的增强打破了原有的征纳合谋,从而规范了企业的纳税行为;(4)从财政收益的角度来看,国地税合并增加了政府的所得税收益,有效提升了国家的财政能力。本文的研究结论为深化税收征管制度和完善现代税收制度提供了理论参考。Corporate tax evasion is a relatively common phenomenon all over the world,which is affected by both sides of tax collection.This paper uses the merger of national tax bureaus(NTB)and local tax bureaus(LTB)since 2018 to test the impact of agency without localized management on corporate tax evasion.Based on data of the listed companies during the 2010-2020 period,the results suggest that:(1)The actual tax evasion decreased after the reform,which implies that the reform can effectively increase the tax burden.(2)The effect was more obvious among enterprises with political connections,small-scale enterprises and enterprises with high nominal tax rates.(3)The in-formation asymmetry is reduced between the collectors and the taxpayers,and the increased agency independence is the main impact mechanism.(4)This reform has significantly increased the state's financial capacity,after which the in-come tax revenue has increased.The findings of this paper provide theoretical references for deepening the tax collec-tion system and improving the modern tax system.

关 键 词：国地税合并 征管独立性 企业逃税 

分 类 号：F812.42[经济管理—财政学] F275F832.51