摘要
针对企业集团这一普遍存在于新兴市场的经济组织,本文利用中国工业企业数据,实证考察了集团化经营对企业税负的影响。研究发现,相比非集团企业,集团企业的实际所得税率更低,由此表明,通过构建内部市场集团化经营降低了企业税负。进一步的分析显示,集团化经营对企业税负的作用受到所有权性质、内外资及地区差异的影响。具体的,因民营企业的税务负担较重,更有动机利用集团内部市场降低实际所得税率;由于面临与外资企业不平等的税收待遇,内资企业借助集团化经营减轻企业税负的程度更高;最后,基于不同地区的分析显示,在税负越重的地区,集团内部市场对企业所得税支出的减免作用更明显。
Business group is a popular type of organization in the emerging market. We use China industrial company data to study the impact of group affiliation upon firm tax in this paper. The empirical results show that, relative to non-group firms, group firms have a lower effective tax rate, suggesting that the internal market among group members helps minimize tax expenditure. A further analysis shows that the influence of group affiliation in taxes is affected by ownership, domestic or foreign companies and regional differences. Because of heavy tax burden, private firms have more incentive to utilize internal market of business group to reduce effective tax rate. For unfavorable tax treatment, domestic companies are more likely to capitalize group affiliation by lightening tax burden. Finally, in heavily taxed regions group affiliation has more remarkable effects on tax mitigation.
出处
《上海经济研究》
CSSCI
北大核心
2013年第3期97-108,共12页
Shanghai Journal of Economics
基金
国家自然科学基金(71202044)
教育部人文社会科学研究规划基金项目(12YJA790015)
教育部人文社会科学研究青年项目(11YJC790284)
上海市教育委员会科研创新项目
上海对外贸易学院085工程建设项目的资助
关键词
企业集团
内部市场
实际所得税率
Business Group
Internal Market
Effective Tax Rate
