企业税负结构、税收成本粘性与全要素生产率  

Corporate Tax Burden Structure, Tax Cost Stickiness and Total Factor Productivity

作　　者：燕洪国[1] 田娉娉 YAN Hongguo;TIAN Pingping(School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China)

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《经济与管理评论》2024年第4期136-147,共12页Review of Economy and Management

基　　金：国家社会科学基金项目“国家治理视域下税收政策重构与税制结构优化协同推进研究”(20BJY228)。

摘　　要：从税源的纳税人结构来看,我国税收收入主要源于企业,宏观层面的税制结构在微观领域主要投射为企业税负结构,税制结构对经济效率的宏观影响会通过企业税负结构对微观全要素生产率的促进或抑制来实现。因此,基于上市公司微观主体实证检验企业税负结构变化对微观全要素生产率的影响,可以验证税制结构对经济效率的宏观治理效应。研究结果表明:现行以间接税为主的企业税负结构对全要素生产率具有显著的抑制作用,具体表现为企业增值税负与企业所得税负比值越大,对全要素生产率抑制作用越强。进一步研究结果表明:企业税负结构是通过增加税收成本粘性对全要素生产率产生抑制作用;在当前税收立法水平与税制安排下,税收征管在企业税负结构抑制全要素生产率中发挥了正向调节作用。From the viewpoint of taxpayer structure of tax sources,China's tax revenue mainly originates from enterprises,and the tax structure at the macro level is mainly projected as the enterprise tax burden structure in the micro field,and the macro impact of the tax structure on the economic efficiency is realized through the promotion or inhibition of the enterprise tax burden structure on the micro total factor productivity.Therefore,based on the micro subject of listed companies to empirically test the impact of changes in corporate tax burden structure on micro total factor productivity,it can verify the macro governance effect of tax structure on economic efficiency.The results of the study show that the current corporate tax burden structure dominated by indirect tax has a significant inhibitory effect on total factor productivity,which is specifically manifested in the fact that the larger the ratio of corporate value-added tax(VAT)and corporate income tax(CIT)burden is,the stronger the inhibitory effect on total factor productivity is.Further research results show that the corporate tax burden structure inhibits total factor productivity by increasing the stickiness of tax costs;under the current level of tax legislation and tax system arrangement,tax collection and management play a positive role in inhibiting total factor productivity by the corporate tax burden structure.

关 键 词：企业税负结构 税收成本粘性 全要素生产率 税收征管 

分 类 号：F812.4[经济管理—财政学]