税收征管感知与企业投资意愿——基于第十三次中国私营企业调查的经验证据  

Tax Administration Perception and Enterprises Investment Intention:Empirical Evidences Based on the Thirteenth Chinese Private Enterprise Survey

作　　者：毛德凤 彭飞[2] 魏升民 MAO De-feng;PENG Fei;WEI Sheng-min

机构地区：[1]安徽大学商学院 [2]合肥工业大学经济学院 [3]中国财政科学研究院

出　　处：《中央财经大学学报》2024年第9期35-46,共12页Journal of Central University of Finance & Economics

基　　金：安徽省哲学社会科学规划一般项目“大规模减税降费政策抑制企业‘脱实向虚’的效果评估与实现路径研究”(项目编号:AHSKF2021D10);国家自然科学基金面上项目“财政压力约束与制造业绿色转型:机制识别与效应评估”(项目编号:72273038);广州市哲学社会科学发展“十四五”规划2023年课题“广州深化营商环境创新试点城市建设研究:以世界银行‘宜商环境’项目改革背景下持续优化税收营商环境为视角”(项目编号:2023GZQN50)。

摘　　要：深化税收征管体制改革是营造公平竞争营商环境的重要举措,对微观市场主体行为具有深远影响。本文基于2018年国税地税征管体制改革变化,利用第十三次中国私营企业调查数据,从企业家主观感知视角探究了征管体制不确定性感知对企业投资意愿的影响。实证研究发现,征管体制不确定性感知显著抑制了企业投资意愿,且这一效应在税费负担较重、税收征管较弱、营商环境不佳和风险管控薄弱的企业中更为强烈。机制分析表明,征管体制不确定性感知降低了企业税收遵从意愿,提高了政商关系成本,进而弱化了企业投资意愿。本文研究结论既进一步验证了税收征管在企业行为层面的积极治理作用,又有利于为民营企业营造公平、透明、可预期的税收营商环境提供政策启示。Deepening the reform of tax collection and administration system is an important initiative to create a fair and competitive business environment,which has a far-reaching impact on the behavior of micro market players.Based on the merger of State Tax Bureau(STB)and Local Tax Bureau(LTB)in 2018,this paper explores the impact of the perception of uncertainty in the collection and management system on the investment intention of enterprises from the perspective of entrepreneurs subjective perception,utilizing the data from the thirteenth China Private Enterprise Survey(CPES).The study finds that the perception of uncertainty in the levy and administration system significantly inhibits enterprises willingness to invest,and this effect is stronger in enterprises with a heavier tax burden,weaker tax collection and administration,a poor business environment and weak risk management and control.The mechanism analysis suggests that the perception of uncertainty in the tax administration system reduces enterprises willingness to comply with taxes,raises the cost of political connections,and thus weakens their willingness to invest.The findings of this paper not only further validate the positive governance role of tax collection and management at the level of enterprise behavior,but also help provide policy insights for private enterprises to create a fair,transparent and predictable tax business environment.

关 键 词：国税地税合并 征管体制不确定性感知 税收营商环境 投资意愿 

分 类 号：F812.2[经济管理—财政学]