税收征管独立性对企业盈余管理的影响——基于国地税合并政策分析  

The Impact of Tax Collection and Management Independence on Earnings Management of Enterprises:Based on the Analysis of National and Local Tax Consolidation Policies

作　　者：冀云阳 潘钰 JI Yunyang;PAN Yu(School of Economics and Trade,Hunan University,Changsha 410079,China;Huaihua Development and Reform Commission of Hunan Province,Huaihua 418000,China)

机构地区：[1]湖南大学经济与贸易学院,湖南长沙410079 [2]湖南省怀化市发展和改革委员会,湖南怀化418000

出　　处：《中南财经政法大学学报》2025年第2期54-66,共13页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金青年项目“经济高质量发展背景下地方政府债务扩张的资源配置效应及其优化路径研究”(72003046)。

摘　　要：税收征管制度是国家治理体系的重要组成部分,其独立性不仅关系国家财政收入的稳定性和可持续性,而且直接影响企业的财务决策。本文以国地税合并为准自然实验,利用2013—2021年上市公司样本数据,实证检验了提升税收征管独立性对企业盈余管理行为的影响及其潜在机制。研究发现,提升税收征管独立性能够显著抑制企业的盈余管理行为,这主要是因为税收征管独立性提升能发挥抑制企业避税、提高公司治理效能的作用。异质性分析发现,该抑制作用对非国有、内外部治理能力弱以及处于地方政府干预程度较高地区的企业更加显著。上述研究结果具有重要的政策含义,中央政府应持续推动税收征管独立性改革,并考虑地区和企业间差异,营造更加公平高效的税收营商环境。As an important part of the national governance system,the independence of tax collection and administration is not only related to the stability and sustainability of the national fiscal revenue,but also directly affects the financial decision-making of enterprises.This paper takes the consolidation of state and local taxes as the natural experiment,and uses the sample of listed companies from 2013 to 2021 to empirically test the effect and potential mechanism of improving the independence of tax collection and administration on the earnings management behavior of enterprises.The results show that the independence of tax collection and management can significantly inhibit the earnings management behavior of enterprises,which is mainly due to its role in inhibiting corporate tax avoidance and improving the efficiency of corporate governance.Heterogeneity analysis shows that the inhibition effect is more significant for non-state-owned enterprises,enterprises with weak internal and external governance capabilities,and enterprises in areas with high degree of local government intervention.The above research results mean that we should continue to promote the reform of the independence of tax collection and administration,and take into account the differences between regions and enterprises to create a more equitable and healthy tax business environment.

关 键 词：税收征管独立性 盈余管理 企业避税 公司治理 国地税合并 税收征管 

分 类 号：F812.42[经济管理—财政学]