数字新基建政策如何影响企业避税行为?  

How does the Policy of New Digital Infrastructure Construction Affect Corporate Tax Avoidance?

作　　者：王海 郭冠宇 尹俊雅 Wang Hai;Guo Guanyu;Yin Junya(Modern Business Research Center,Zhejiang Gongshang University,Hangzhou 310018,China;School of Economics,Zhejiang Gongshang University,Hangzhou 310018,China;School of Tailong Finance,Zhejiang Gongshang University,Hangzhou 310018,China)

机构地区：[1]浙江工商大学现代商贸研究中心,浙江杭州310018 [2]浙江工商大学经济学院,浙江杭州310018 [3]浙江工商大学泰隆金融学院,浙江杭州310018

出　　处：《财经研究》2024年第3期64-77,共14页Journal of Finance and Economics

基　　金：国家自然科学基金(72173118);国家自然科学基金(72303212);浙江省哲学社会科学规划领军人才培育课题(青年英才)(24QNYC12ZD)。

摘　　要：数字基础设施建设是中国政府促进数字经济发展、提升政府治理数字化水平的重要抓手,加快新型数字基础设施建设能否震慑企业避税行为有待明确。文章基于2011—2020年地方数字新基建政策文本数据,实证检验数字新基建政策对企业避税的影响。研究发现,实施数字新基建政策能抑制企业避税行为。基于宽带中国战略构造的双重差分模型检验结果验证了研究结论的稳健性。机制分析表明,数字新基建政策可以促进地区数字经济发展和缓解政企间信息不对称,并能助力政务数字化转型,抑制企业在应付账款方面的财务操纵行为,进而提高企业纳税遵从度。异质性分析结果显示,数字新基建政策的税收震慑效应在高税收征管力度地区、高媒体关注度和高数字化程度企业中更为明显。文章的结论为数字经济背景下的企业避税研究提供了新的视角,对于促进国家治理体系和治理能力的现代化建设也具有一定参考价值。Relying on the Golden Tax III,the tax authority has not only broadened the channels of information acquisition and analysis by using digital technologies,but also enhanced their tax collection capacity and compressed the space for tax avoidance by enterprises.However,the problem of corporate tax avoidance is difficult to eradicate due to the constraints of the traditional market environment and the lack of digital governance capabilities.Therefore,the Chinese government has emphasized accelerating new digital infrastructure construction to lead the development of the digital economy.However,the role of new digital infrastructure construction in tax collection is unclear.This paper empirically tests the impact of new digital infrastructure construction on corporate tax avoidance using the texts of new digital infrastructure construction policy from 2011 to 2020.The results show that the policy reduces the degree of corporate tax avoidance,and the robustness of the results is verified through the DID model based on the“Broadband China”strategy.Mechanism testing finds that the policy promotes the development of the digital economy,alleviates the information asymmetry between governments and enterprises,promotes the digital transformation of government services,and suppresses financial manipulation behavior,thereby improving corporate tax compliance.Heterogeneity analysis shows that the tax deterrence effect of the policy is more significant in areas with a high degree of tax collection,and enterprises with a high level of media attention and digitization.The marginal contributions of this paper are reflected in the following aspects:First,it takes the policy of digital new infrastructure construction as the starting point to discuss the role played by local governments in the context of the digital economy,expanding the research framework on corporate tax avoidance.Second,compared with the existing research,the indicators measured in this paper are more comprehensive,reflecting not only the construction of new d

关 键 词：数字基础设施 政策文本 税收征管 企业避税 

分 类 号：F49[经济管理—产业经济]