| 税收征管体制改革与企业税负粘性——来自国税和地税合并的经验证据 |
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| 引用本文：杨永聪1，李齐笑2.税收征管体制改革与企业税负粘性——来自国税和地税合并的经验证据[J].财经理论与实践,2025,(3):93-102 |
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| 中文摘要:基于2010—2022年中国A股上市公司数据，实证检验国税和地税合并对企业税负粘性的影响效应及其作用机制。结果表明：国税和地税合并显著降低了企业的税负粘性，这一影响主要是通过降低政府税收征管力度和增强企业债务税盾的“减负效应”，以及抑制政企征纳合谋和提高企业内部控制水平的“治理效应”而实现的。同时，上述效应在民营企业组别以及融资约束程度较低的企业组别中尤为显著。进一步分析表明，国税和地税合并一方面降低了企业的有效税率，提升了企业的经营绩效；另一方面，短期内也增加了地方政府的财政压力。鉴于此，可以通过进一步理顺中央和地方财税关系、建立税务风险管理长效机制等方式，为提升税收征管体制改革的赋能效应提供支持。 |
| 中文关键词:国税和地税合并 税负粘性 减负效应 治理效应 |
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| Tax Administration System Reform and Enterprises’ Tax Burden Stickiness—Evidence from the Merger of National and Local Tax Authorities |
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| Abstract:Based on the data of A-share listed companies from 2010 to 2022, this paper captures the impact of the merger of the national and local tax authorities on tax burden stickiness empirically. The results show that the merger significantly alleviates the tax burden stickiness of enterprises. The effects are primarily achieved through channels such as “tax reduction effect” by reducing the intensity of government tax collection and enhancing the corporate debt tax shields, and “governance effect” by curbing tax collusion between the government and enterprises and improving corporate internal control levels. Moreover, the effects are particularly pronounced in private enterprises and in companies with lower financing constraints. Further analysis reveals that the merger of national and local tax authorities not only reduces the effective tax rate of enterprises and improves their operating performance, but also increases the fiscal pressure on local governments in the short term. In light of these findings, it is suggested that further rationalizing the fiscal relationship between the central and local governments and establishing a long-term mechanism for tax risk management could provide support for enhancing the empowering effect of tax administration reform. |
| keywords:merger of national and local tax authorities tax burden stickiness tax reduction ffect governance effect |
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