数据资产信息披露对企业税收筹划的影响研究  

Research on the Impact of Data Asset Information Disclosure on Enterprise Tax Planning

作　　者：李由 雷良海[1] You Li;Lianghai Lei(Business School,University of Shanghai for Science and Technology,Shanghai)

机构地区：[1]上海理工大学管理学院,上海

出　　处：《运筹与模糊学》2024年第3期979-990,共12页Operations Research and Fuzziology

摘　　要：数据资产已经成为提升企业价值和创新的重要资源之一。通过选取2010年至2022年中国A股上市公司的数据,参考已有文献研究了数据资产信息披露对于企业税收筹划的影响。结果显示,数据资产信息披露能够显著促进企业税收筹划行为。在使用工具变量、双重差分,Heckman检验法等一系列稳健性检验后,研究结论仍然成立。异质性分析表明,数据资产信息披露对企业税收筹划程度的提升作用在非国有企业,受外部监督较少,以及市场化水平和行业竞争程度高的地区的企业更为显著。此外,数据资产可以通过缓解信息不对称提升企业税收筹划行为,由此厘清了数据资产信息披露对于企业税收筹划的影响机制,为数据资产的税收征管工作提供了新的思路。Data assets have become one of the important resources for enhancing enterprise value and innovation.By selecting data from Chinese A-share listed companies from 2010 to 2022 and referring to existing literature,this study investigates the impact of data asset information disclosure on corporate tax planning.The results show that data asset information disclosure can significantly enhance the degree of tax planning for enterprises.After using a series of robustness tests such as instrumental variables,double difference,and Heckman test,the research conclusion still holds.Heterogeneity analysis shows that the effect of data asset information disclosure on the degree of tax planning of enterprises is more pronounced in non-state-owned enterprises,enterprises with less external supervision,as well as enterprises in regions with high level of marketization and industry competition.In addition,data assets can alleviate information asymmetry and increase research and development expenses to enhance corporate tax planning behavior,thus clarifying the impact mechanism of data asset information disclosure on corporate tax planning and providing new ideas for tax collection and management of data assets.

关 键 词：数据资产 税收筹划 信息不对称 

分 类 号：F27[经济管理—企业管理]