大数据税收征管与企业税负粘性——来自“金税三期”工程准自然实验的证据  

Big Data Tax Collection and Enterprises’Tax Burden Stickiness:Evidence from the quasi-natural experiment of the Golden Tax Phase Ⅲ

作　　者：杨永聪 李齐笑[3] YONGCONG YANG;QIXIAO LI(Gunangdong University of Foreign Studies)

机构地区：[1]广东外语外贸大学粤港澳大湾区研究院 [2]广东外语外贸大学大湾区建设与区域协调发展重点实验室 [3]广东外语外贸大学经济贸易学院

出　　处：《产业经济评论》2024年第6期147-171,共25页Review of Industrial Economics

基　　金：国家社科基金重大项目(21&ZD123);广东省自然科学基金青年提升项目(2023A1515030075);教育部人文社会科学基金青年项目(20YJC630006,22YJC790078);广东省哲学社会科学规划基金青年项目(GD22YYJ09)的阶段性成果。

摘　　要：本文利用2008-2021年A股上市公司数据,基于税负粘性视角探讨了“金税三期”工程给企业带来的税负压力。实证研究发现,“金税三期”工程的实施显著加剧了企业的税负粘性,且该结论通过了一系列稳健性检验。在影响机制上,“金税三期”工程主要通过抑制企业“捐赠避税”、提高信息透明度、抑制企业寻租活动等渠道加剧企业税负粘性。异质性检验结果表明,“金税三期”工程对企业税负粘性的加剧效应在数字基础设施较好、征税不确定程度较高、财政透明度较低和征税机关为地税局的企业组别中尤为显著。进一步分析发现,“金税三期”工程一方面缓解了地方政府财政压力,另一方面强化了企业“负重前行”的局面,削弱了减税降费的政策红利。上述研究结论从企业税负压力的角度为更全面理解大数据税收征管的经济后果提供了新的见解,也为持续推进和落实减税降费政策提供了经验证据。Using the data of A-share listed companies from 2008 to 2021,this paper investigates the effects of the Golden Tax Phase III on enterprises from the perspective of tax burden stickiness.The empirical results indicate that,the Golden Tax Phase III significantly increased the tax burden stickiness of enterprises,and the conclusion has passed a series of robustness tests.In terms of impact mechanism,the Golden Tax Phase III project was mainly to increase the stickiness of corporate tax burden by inhibiting enterprises'donation tax avoidance,improving information transparency and hindering enterprises'rent-seeking activities.Meanwhile,the aggravating effects were particularly significant in the groups located in those regions with better digital infrastructure,higher tax uncertainty,lower fiscal transparency and local taxation authority.Further analysis finds that the Golden Tax Phase III relieved fiscal stress of local governments,while the burden of enterprises was increased.The major findings provide new insights of the economic outcome of big data tax collection from the perspective of tax burden,and highlight the importance of reducing tax for enterprises continuously with more empirical evidence.

关 键 词：“金税三期”工程 税负粘性 “捐赠避税” 信息透明度 寻租活动 

分 类 号：TP311.13[自动化与计算机技术—计算机软件与理论] F832.51[自动化与计算机技术—计算机科学与技术] F812.42[经济管理—金融学]