税收征管数字化与企业新质生产力发展  

Digital Tax Administration and the Development of New Quality Productive Forces in Enterprises

作　　者：杨子毅 张起慧 Yang Ziyi;Zhang Qihui

机构地区：[1]中国财政科学研究院研究生院

出　　处：《财政科学》2024年第12期58-75,共18页Fiscal Science

摘　　要：在数字经济时代,发挥税收征管对企业新质生产力发展的引导作用具有重要意义。本文基于2011—2022年沪深A股上市公司数据,构建多期双重差分模型,实证检验税收征管数字化对企业新质生产力发展的影响效应和路径机制。研究发现,税收征管数字化显著促进了企业新质生产力发展,且该影响效应在管理层短视程度较高和产业竞争程度更激烈的企业中更为显著;机制检验发现,激励企业增加研发投入、抑制企业研发操纵行为、提升企业投资效率和激发企业家精神是税收征管数字化促进企业新质生产力发展的作用渠道。In the era of digital economy,how to give full play to the guiding role of tax administration in the new quality productive forces of enterprises is of great importantce.This article is based on the data of listed companies in Shanghai and Shenzhen A-shares from 2011 to 2022,and constructs a multi period double difference model to empirically test the impact and path mechanism of digital tax administration on the development of new quality productive forces of enterprises.Research has found that the digital tax administration has significantly promoted the development of new quality productive forces in enterprises,and this impact is more significant in enterprises with higher levels of management short sightedness and more intense industrial competition;Mechanism testing has found that incentivizing enterprises to increase R&D investment,curbing R&D manipulation behavior,improving investment efficiency,and stimulating entrepreneurial spirit are the channels through which digital tax administration promotes the development of new quality productive forces in enterprises.

关 键 词：新质生产力 税收征管数字化 治理效应 

分 类 号：F812.42[经济管理—财政学]