分而治之:税收组织结构与企业关联交易避税  

Divide and Conquer:Organizational Structure of Tax Authorities and Enterprise Tax Evasion Using Related Party Transactions

作　　者：陶东杰 赵奎 TAO Dongjie;ZHAO Kui(School of Public Finance and Administration;Hubei University of Economics,Hubei Local Taxation Research Center;School of Management,Huazhong University of Science and Technology)

机构地区：[1]湖北经济学院财政与公共管理学院 [2]湖北地方税收研究中心,430205 [3]华中科技大学管理学院,430074

出　　处：《经济研究》2024年第10期151-169,共19页Economic Research Journal

基　　金：国家自然科学基金青年项目(72103056);教育部人文社会科学研究青年基金项目(23YJC790199);中央高校基本科研业务费专项资金(2024WKCG016)的资助。

摘　　要：本文以2017年和2019年两批6个国家税务总局特派办设立为准自然实验,基于2015—2021年A股非金融类上市公司与其母子公司形成的“公司对”层面的关联交易大样本数据,运用双重差分法研究了税收组织结构优化对企业集团关联交易避税的治理效应。研究发现:特派办设立通过优化管理幅度提升了跨区域税务稽查组织效率,有效抑制了企业集团关联交易避税。进一步地,对于民营、占关联公司的股权比例较高等避税动机较强的上市公司,上述效应更加明显。机制分析发现,特派办的设立有效抑制了企业集团利用母子公司双方有效税率差异进行关联交易避税,如利用高新技术企业税收优惠、小微企业税收优惠、亏损企业税收结转政策等。拓展分析表明,特派办设立显著提升了地方税收能力。本文首次评估了国税总局特派办的组织绩效,为税务部门通过组织结构优化提升其征税能力提供了政策启示。Cracking down on tax avoidance is a core issue in tax policies and a major issue around the world.Tax authorities face a variety of problems such as information frictions,insufficient incentives,and coordination difficulties in policing tax evasion.A multi-level organizational structure exacerbates these problems.Improving the efficiency of tax authorities by optimizing organizational structure has become a focus of reform of tax agencies worldwide.Under the established organizational size,a flat structure can reduce information frictions between higher and lower levels,which is conducive to longitudinal control.However,with a reduction of management levels,the span of control may become too large,which is not conducive to the coordination across levels to carry out horizontal cooperation.When the span of control is too large,it is difficult for the higher-level tax authorities to give full play to their leadership and coordination role,which is reflected in the insufficient enthusiasm and ineffective cooperation of lower-level tax authorities.One possible solution is to add an intermediate level between the higher-level and lower-level tax authorities,thus reducing the span of control,in order to improve the detection and punishment of cross-jurisdiction tax evasion.The State Taxation Administration of China set up six special agencies(SAs)in 2017 and 2019.From the perspective of organizational structure,the establishment of the SA essentially adds a level between the State Taxation Administration and the provincial tax service department,dividing the thirty-six provincial tax administrative units into six smallscale organizations,and greatly reducing the span of control to improve the efficiency of tax organization.Using the large data sample of company pairs formed by A-share non-financial listed companies and their parent and subsidiary companies from 2015 to 2021,this paper examines the governance effect of the organizational structure optimization on conglomerates'tax avoidance using related party transacti

关 键 词：组织结构 国税总局特派办 关联交易 企业避税 

分 类 号：H11[语言文字—汉语] H26H32