数字税收征管能提升企业创新能力吗?——基于研发操纵和盈余管理的中介效应  

Can Digital Tax Collection and Administration Improve Corporate Innovation Capacity?——Mediating Effects Based on R&D Manipulation and Earnings Management

作　　者：张凯[1] Zhang Kai(School of Economic Crime Investigation,Criminal Investigation Police University of China,Shenyang Liaoning 110854,China)

机构地区：[1]中国刑事警察学院经济犯罪侦查学院,辽宁沈阳110854

出　　处：《河北经贸大学学报》2025年第2期88-98,共11页Journal of Hebei University of Economics and Business

基　　金：辽宁省社会科学规划基金重点项目“中小银行流动性风险预警防范与监管研究”(L22AFX004)。

摘　　要：以2013年开始试点的金税三期工程为切入点,利用2008—2021年中国沪深A股制造业上市企业样本数据,实证分析数字税收征管对企业创新能力的影响及其作用机制。研究表明,数字税收征管能够显著提升企业创新能力,其中数字税收征管在2013年金税三期工程试点当年及之前年份中的影响效应并不明显,而在2014年及之后年份的影响效应更为显著。从具体机制来看,数字税收征管一方面通过抑制企业研发操纵的中介机制促进企业创新能力提升,另一方面通过缓解盈余管理的中介机制提升企业创新能力。此外,数字税收征管对委托代理问题大、成长期、数字化转型较高组企业创新能力提升的促进作用更强。据此,提出打造数字税收征管智慧体系、完善企业创新发展驱动机制、制定企业内部差异化发展模式的政策建议,以期为提升企业创新能力提供有益借鉴。Starting from the third phase of the Golden Tax project,which was piloted in 2013,this paper empirically analyzes the impact of digital tax collection and administration on corporate innovation capacity and its mechanism by using the sample data of Shanghai and Shenzhen A-share manufacturing listed enterprises from 2008 to 2021.The research shows that digital tax collection and administration can significantly improve the innovation capacity of enterprises,among which the impact of digital tax collection and administration is not obvious in the pilot year of the third phase of the Golden Tax project in 2013 and the years before,while the impact is more significant in 2014 and the years after.From the perspective of specific mechanisms,on the one hand,digital tax collection and administration can promote the improvement of corporate innovation capacity through the intermediary mechanism of inhibiting R&D manipulation of enterprises,and on the other hand,it can enhance corporate innovation capacity through the intermediary mechanism of easing earnings management.In addition,digital tax collection and administration has a stronger role in promoting the innovation capacity of enterprises with large principal-agent problems,growth stage and high digital transformation.Based on this,the paper puts forward policy suggestions on building a digital tax collection and administration intelligent system,improving the driving mechanism for enterprises'innovative development,and formulating differentiated development models within enterprises,in order to provide useful reference for improving the innovation capacity of enterprises.

关 键 词：数字税收征管 企业创新能力 研发操纵 盈余管理 

分 类 号：F812.42[经济管理—财政学] F273.1