税收征管、有效税率差异与资源错配  

Tax Administration,Differential Effective Tax Rates,and Resource Misallocation

作　　者：戴小勇 李朴 DAI Xiaoyong;LI Pu(School of Economics and Finance,Xi’an Jiaotong University,Xi’an 710061,China)

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《当代经济科学》2025年第2期41-53,共13页Modern Economic Science

基　　金：国家自然科学基金面上项目“数字经济下制造业转型升级的创新政策组合评估与优化”(72174163);陕西省社会科学基金年度项目“数字化转型对企业韧性的影响机制研究”(2023D004)。

摘　　要：实现税收中性、减少税收对资源配置的扭曲,是税收征管改革的重点。为探究税收征管的资源配置效应,将税收征管与企业逃税引入资源错配的分析框架。理论分析发现,行业内不同企业面临的税收征管强度差异越大,企业有效税率与生产率的离散程度越高,行业内的资源配置效率越低,生产率损失越严重。基于全国企业税收调查数据,以金税三期工程作为准自然实验,实证检验发现,金税三期工程显著降低了行业内企业生产率的离散程度,提升了资源配置效率。据此提出要提高政府税收征管能力,促进税收征管统一,减少税收扭曲导致的资源错配,推进税收征管数字化建设与转型升级,加快“智慧税务”建设。Tax administration is fundamental to ensuring government revenue and economic governance.A key challenge in tax administration policy design is to achieve tax neutrality and minimize distortions to market mechanisms.In China,value-added tax(VAT)is the largest tax category,but the inconsistencies in tax administration have long prevented it from being fully neutral,resulting in large differences in the effective VAT rates among manufacturing firms in China,which contribute to resource misallocation and productivity losses.This paper incorporates tax administration and tax evasion into an analytical framework of resource misallocation to investigate the mechanisms through which tax administration leads to differential effective tax rates and resource misallocation across firms.The theoretical analysis reveals that the greater the disparity in tax administration intensity among firms within an industry,the higher the dispersion of firms’effective tax rates and productivity,resulting in resource misallocation and productivity losses.We employ a firm-level dataset of 2011-2015 nationwide tax surveys and use the implementation of the Golden Tax Phase III Project as a quasi-natural experiment.Using a staggered difference-in-differences(DID)design,the empirical evidence demonstrates that the Golden Tax III Project significantly reduces the dispersion of firm productivity and improves resource allocation efficiency across firms within the industry.The reduction in the dispersion of effective value-added tax rates serves as an important mechanism for enhancing resource allocation efficiency.The structural adjustment of firms’effective tax rates,along with the effects on preventing tax evasion and ensuring preferential tax treatment,collectively contribute to the decrease in the dispersion of the effective value-added tax rates,leading to improved resource allocation efficiency.This papercontributes to existing literature in two key aspects.First,we integrate tax administration and tax evasion into the resource misalloc

关 键 词：税收征管 有效税率差异 资源错配 全要素生产率 资源配置效率 金税三期工程 智慧税务 

分 类 号：F812.42[经济管理—财政学]