国地税合并对企业全要素生产率的影响——基于国地税征管体制改革的准自然实验  

Impact of NTB-LTB merger reform on TFP of enterprise:evidence from a quasi-natural experiment on the reform of national-local tax collection and management system

作　　者：程惠芳[1] 朱喆 高音 CHENG Huifang;ZHU Zhe;GAO Yin(School of Economics,Zhejiang University of Technology,Hangzhou 310023,China)

机构地区：[1]浙江工业大学经济学院,浙江杭州310023

出　　处：《浙江工业大学学报(社会科学版)》2025年第1期1-12,共12页Journal of Zhejiang University of Technology:Social Sciences

基　　金：国家社科基金重大项目(18ZDAO67)。

摘　　要：深化国地税征管体制改革、积极提升企业全要素生产率,是推进我国税收征管现代化、促进经济高质量发展的关键举措与重要方向。以2018年国地税合并改革为研究背景,基于2014—2021年我国上市公司数据,运用双重差分方法考察税收征管独立性对企业全要素生产率的影响及其作用机制。研究发现,国地税合并改革带来的税收征管独立性的提高能够使企业全要素增长率提升约5.3%。进一步研究发现,企业交易成本的下降是国地税合并改革提升企业全要素生产率的主要作用机制;当企业内部控制质量较差、企业所在地区为中西部地区、企业经济地位较低时,国地税合并改革促进企业产品全要素生产率的效应更强。研究结论对于把握企业高质量发展的内涵、加快建设现代化经济体系以及进一步激发新质生产力潜力以推动经济高质量发展具有启示意义。The deepening of reforms in the national-local tax collection and management systems,alongside proactive efforts to enhance the total factor productivity of enterprises,constitutes essential measures and strategic directions for advancing the modernization of tax administration in China and fostering high-quality economic development.Based on the data of listed companies in China from 2014 to 2021 and the double difference test,this paper uses the merger of national tax bureaus(NTB)and local tax bureaus(LTB)since 2018 as the background to investigate how the independence of tax collection and management influences the total factor productivity of enterprises and navigate its mechanism.The results show that the improvement of the independence of tax collection and management brought by NTB-LTB merger reform increases the total factor growth rate of enterprises by 5.30%or so.Furthermore,the study shows that the reduction of enterprise transaction costs is the main mechanism that NTB-LTB merger reform enhances the total factor productivity of enterprises.When the internal control quality of the enterprise is poor,or the enterprise is located in the central and western regions,or the economic status of the enterprise is low,the effect of NTB-LTB merger reform to promote the total factor productivity of enterprise products is stronger.The conclusion of this paper is of great enlightenment significance in grasping the connotation of high-quality development of enterprises,accelerating the construction of modern economic system and stimulating the potential of new quality productivity so as to promote high-quality economic development.

关 键 词：国地税合并 全要素生产率 新质生产力 交易成本 高质量发展 

分 类 号：F810.2[经济管理—财政学] F832.5