税收激励对提升互联网企业ESG表现的影响  

The Impact of Tax Incentives on Improving the ESG Performance of Internet Companies

作　　者：石国鑫 任雨晴 王新媛 SHI Guo-xin;REN Yu-qing;WANG Xin-yuan(Changchun University of Finance and Economics,Changchun 130122,China;Capital University of Economics and Business,Beijing 100872,China;Changchun Taxation Bureau of the State Administration of Taxation,Changchun 130122,China)

机构地区：[1]长春财经学院,吉林长春130122 [2]首都经贸大学,北京100872 [3]国家税务总局长春市税务局,吉林长春130122

出　　处：《税务与经济》2024年第6期44-51,共8页Taxation and Economy

基　　金：吉林省科技发展计划项目(20240701091FG)。

摘　　要：目前,提升ESG表现已成为提升企业价值的新方式,而内外部良性互动是企业可持续发展的重要途径。使用2009~2022年我国互联网上市公司数据,探究税收激励对公司ESG绩效的影响及其与外部市场监督、内部财务冗余的互动效应,实证结果表明:税收激励总体上能显著促进互联网企业ESG绩效,经稳健性检验后结论仍然成立。考虑到互联网企业的内外部环境因素,资本市场监督较弱时,政府税收激励对ESG绩效有正向促进作用,随着资本市场监督强度增强,税收激励对互联网企业的积极效果逐渐减弱。财务冗余可以帮助企业缓解内外部环境变化的压力,从而有利于企业提升ESG表现。At present,improving ESG performance has become a new way to enhance corporate value,and internal and external benign interaction is an important way for corporate sustainable development.Based on the data of the country′s internet listed companies from 2009 to 2022,this paper explores the impact of tax incentives on the companies′ESG performance and their interactive effects with external market supervision and internal financial redundancy.The empirical results show that tax incentives can significantly promote the ESG performance of Internet companies in general,and the conclusion still holds after robustness testing.Considering the internal and external environmental factors of Internet companies,when capital market supervision is weak,tax incentives have a positive effect on ESG performance.With the strengthening of capital market supervision,the impact of tax incentives on the ESG performance of Internet companies gradually weakens.Financial redundancy can help companies alleviate the pressure of coping with changes in the internal and external environment,thereby helping companies improve their ESG performance.

关 键 词：税收激励 ESG表现 资本市场监督 财务冗余 

分 类 号：F810.42[经济管理—财政学]