| 税收征管数字化对新质生产力的影响研究——来自税收征管文本分析与A股上市公司微观数据 |
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| 引用本文：刘香伶1, 2,龚日朝1, 崔浩南1.税收征管数字化对新质生产力的影响研究——来自税收征管文本分析与A股上市公司微观数据[J].财经理论与实践,2025,(1):52-59 |
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| 中文摘要:依据税收征管数字化文本分析和A股上市企业微观数据，考量税收征管数字化对新质生产力的影响。结果显示，税收征管数字化通过缓解企业融资约束、降低代理成本以及倒逼企业数字化转型，促进企业新质生产力发展。异质性检验显示，法治环境更好地区、资本与技术密集型行业以及政治关联较弱企业，促进作用更显著。鉴于此，建议持续深入推进税收征管数字化建设，完善公司透明度建设、公司治理和企业数字化转型等配套机制，分类精准施策，以高质量税收征管助力新质生产力发展。 |
| 中文关键词:税收征管数字化 新质生产力 文本分析 |
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| Research on the Impact of Tax Administration Digitalization on New Quality Productive Forces: Micro Microdata from Text Analysis of Tax Administration and A-Share Listed Companies |
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| Abstract:Based on text analysis on tax administration digitalization and microdata from A-share listed companies, this study examines the impact of tax administration digitalization on new quality productive forces. The results show that tax administration digitalization significantly promotes the corporate new quality productive forces by alleviating financing constraints, reducing agency costs, and promoting digital transformation. Heterogeneity analysis indicates that this positive effect is more pronounced in regions with better legal environments, in capital and technology-intensive industries, and among enterprises with weaker political connections. In light of these findings, it is recommended to continuously and deeply advance the digitalization of tax administration, improve supporting mechanisms for corporate transparency, governance, and digital transformation, and implement targeted and differentiated tax enforcement strategies to promote corporate new quality productive forces. |
| keywords:tax administration digitalization new quality productive forces text analysis |
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