国地税合并如何影响企业高质量发展——基于全要素生产率的视角  

How the Merger of STB and LTBs Affects the High-quality Development of Firms:Based on the Perspective of TFP

作　　者：余丽莎 张训常 Yu Lisha;Zhang Xunchang(School of Economics,Jinan University)

机构地区：[1]暨南大学经济学院,510632

出　　处：《经济评论》2024年第6期67-81,共15页Economic Review

基　　金：广东省哲学社会科学规划青年项目“政策异质性视角下减税降费对企业高质量发展的影响及传导机制研究”(GD23YYJ27)的资助。

摘　　要：国地税合并是重塑政府与市场关系的重要改革举措,考察其如何影响企业高质量发展具有重要的现实意义。本文基于2014—2020年中国A股上市公司数据,以上海市的上市公司为对照组,其他地区的上市公司为处理组,采用PSM-DID方法探讨国地税合并对企业高质量发展的影响。基于企业全要素生产率视角的研究表明,国地税合并有助于促进企业高质量发展,且这一效应在小规模、改革前税负水平较高的企业样本中更为显著。机制分析表明,政府干预减少和资源节约效应是国地税合并促进企业高质量发展的重要途径。研究结论为持续深化税制改革、实现税收治理现代化和推动企业高质量发展提供了重要参考价值。The merger of State Tax Bureau(STB)and Local Tax Bureaus(LTBs)is a significant reform measure to reshape the relationship between the government and the market.It is of great practical significance to investigate how it affects the high-quality development of firms.Based on the data from Chinese non-financial listed firms from 2014 to 2020,with listed companies in Shanghai as the control group and listed companies in other regions as the treatment group,this paper adopts the PSM-DID method to explore the impact of the reform on the high-quality development of firms.Based on the perspective of firms'Total Factor Productivity(TFP),the research shows that the merger of STB and LTBs promotes the high-quality development of firms.The positive effect is more conspicuous in firms with small scale and higher tax burden prior to the reform.Mechanism analysis shows that it is an important way to promote high-quality development of firms by reducing local government intervention and generating resource-saving effects.Our findings provide significant reference value for the continuous deepening of tax system reform,the modernization of tax governance,and the promotion of high-quality development of enterprises.

关 键 词：国地税合并 全要素生产率 高质量发展 税收征管体制改革 

分 类 号：F812.42[经济管理—财政学] F272