税收征管数字化升级与资源配置效率:基于金税三期工程的准自然实验  

Digital upgrade of tax collection and administration and resource allocation efficiency:quasi-natural experiment based on the Golden Tax Project Ⅲ

作　　者：吴钐珊 WU Shanshan(School of Marxism,Dalian University,Dalian 116622,China)

机构地区：[1]大连大学马克思主义学院,辽宁大连116622

出　　处：《辽宁工程技术大学学报（社会科学版）》2024年第6期433-439,共7页Journal of Liaoning Technical University(Social Science Edition)

基　　金：辽宁省普通高等教育本科教学改革研究项目(UPRP2021806);大连大学青年马克思主义者培养工程专项研究课题(QM202315)。

摘　　要：针对税收征管数字化升级影响资源配置效率的问题,采用双重差分法,基于2010—2015年全国税收调查数据,实证检验了以金税三期工程实施为代表的税收征管数字化升级对资源配置效率的影响及其作用机制。研究表明:缩小行业内企业间的所得税与增值税实际税率差异显著提高了资源配置效率,且对行业内逃税动机较强的中小微企业效果更明显。研究结论为企业提高资源配置效率提供参考。Regarding the issue of the digital upgrade of tax collection and administration affecting the efficiency of resource allocation,this paper uses the difference-in-differences method.Based on the national tax survey data from 2010 to 2015,it empirically tests the impact of the digital upgrade of tax collection and administration represented by the implementation of the Golden Tax ProjectⅢon the efficiency of resource allocation and its mechanism.It is found that narrowing the actual tax rate differences of enterprise income tax and value-added tax among enterprises within the industry significantly improves the efficiency of resource allocation,and the effect is more obvious for medium-sized,small-sized and micro-sized enterprises with stronger tax evasion motives within the industry.The research conclusion provides a reference for enterprises to improve the efficiency of resource allocation.

关 键 词：税收征管 数字化升级 资源配置 金税三期工程 实际税率 

分 类 号：F812.2[经济管理—财政学] F062.1