城市“亲清”政商关系与企业纳税遵从度  

On the Impact of the“Cordial and Clean”Relationship between Chinese Urban Government and Business on the Corporate Tax Compliance

作　　者：谢贞发[1] 章蕾 XIE Zhenfa;ZHANG Lei(School of Economics,Xiamen University,Xiamen,Fujian 361005,China)

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《财经理论与实践》2024年第4期59-67,共9页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金重大项目(18ZDA096)。

摘　　要：利用《中国城市政商关系排行榜》构建的“亲清”政商关系健康指数及其二级、三级构成指标,基于2017—2019年中国沪深A股上市公司的微观样本,实证考察城市“亲清”政商关系对企业纳税遵从度的影响。研究结果表明:健康的城市“亲清”政商关系有助于提高企业纳税遵从度,特别是对规模小、盈利水平低、治理水平低、成长性高的企业促进作用更大,在高城市等级地区中的提升相比也更高;“亲清”政商关系建设提升企业纳税遵从度的作用主要来自“亲近”方面,且主要体现在政府对企业的关心和公共服务上。鉴于此,各城市政府应充分重视“亲清”政商关系建设,着重于“亲近”指标的优化,持续增强对企业的关心并提升公共服务水平,营造市场化、公平化、便利化的营商环境,更好地提升企业纳税遵从度。Using the health index of“cordial and clean”government-business relationship and its secondary and tertiary constituent indicators constructed by“the Ranking List of Chinese Urban Government-business Relationship”and the micro samples of China's Shanghai and Shenzhen A-share listed companies from 2017 to 2019,this paper empirically investigates the impact of the urban“cordial and clean”government-business relationship on corporate tax compliance.The results show that a healthier urban“cordial and clean”government-business relationship can help improve the tax compliance of enterprises.Especially for small-scale,low-profit,low-governance,and high-growth companies,and in the areas with high urban levels,the role of promotion is greater.The role of“cordial and clean”government-business relationship in improving corporate tax compliance mainly comes from the“cordial”aspect,and is mainly reflected in the government's concern for enterprises and public services.Therefore,it is recommended to fully attach importance to the construction of the“cordial and clean”government-business relationship for city government,focus on optimizing the“cordial”indicators,continue to enhance the concern for enterprises and improve the level of public services,create a market-oriented,fair and convenient business environment to better improve the corporate tax compliance.

关 键 词：“亲清”政商关系 营商环境 企业纳税遵从度 

分 类 号：F810.42[经济管理—财政学] F812.42F812.7