增值税自我监督机制与审计费用——来自“营改增”的准自然实验  

VAT Self-Enforcement Attribute and Audit Fees--Evidence based on the reform of “replacing business tax with VAT”

作　　者：赵祎曈 刘行[2] Zhao Yitong;Liu Hang

机构地区：[1]上海立信会计金融学院会计学院,201620 [2]东北财经大学会计学院,110625

出　　处：《审计研究》2024年第6期147-160,共14页Auditing Research

基　　金：国家自然科学基金面上项目(项目批准号:72272025)的资助。

摘　　要：在购进扣税法和以票控税的增值税制度下,同一笔交易会分别以增值税进项与销项税额的形式体现在两家不同企业,增值税发票及交易对方更为真实的账面记录会成为监管机构稽查企业时的第三方交易信息。这使得增值税具有自我监督机制,有助于提高企业财务报告的真实性以及上下游企业之间财务报告的一致性,从而降低审计费用。本文以我国“营改增”为契机,通过手工整理上市公司供应商/客户的相关信息,采用双重差分的实证模型,考察增值税自我监督机制对审计费用的影响。以自身一直缴纳增值税但客户或供应商至少有一家在“营改增”之前缴纳营业税的公司(实验组)为研究对象,实证显示,随着实验组公司的客户或供应商由缴纳营业税变为缴纳增值税,实验组公司的审计费用显著下降。这一影响在上下游关联度较为紧密、业务复杂度较高,以及非上下游共享审计师的公司中更为显著。Under the system of input tax deduction and value-added tax(VAT) invoicing system, VAT invoices and the counterparties' ledger entries in transactions become third-party transaction information for regulators.This endows the VAT with a self-enforcement attribute, capable of influencing audit costs. On the one hand, the self-enforcement attribute of VAT can directly affect audit risks from the perspective of enhancing the quality of accounting information. On the other hand, the consistency of financial records between upstream and downstream firms is strengthened, thereby reducing the difficulty for auditors in identifying financial fraud and addressing potential issues in audited firms. Taking the opportunity of China's “VAT reform”, this paper manually compiles relevant information on suppliers/customers of listed companies and employs a DID model to examine the spillover effects of the VAT self-enforcement mechanism on audit costs. The study focuses on firms that have consistently paid VAT themselves but whose customers or suppliers paid business tax before the “VAT reform”(treated group). Empirical evidence indicates that, as the customers or suppliers of the treated group transition from paying business tax to paying VAT, the audit costs of the treated group firms significantly decrease. This effect is more pronounced in firms with tighter upstream-downstream relationships, higher business complexity,and those not sharing auditors between upstream and downstream entities.

关 键 词：增值税 自我监督机制 审计费用 

分 类 号：F812.42[经济管理—财政学] F239.4