摘要
地方税收征管尺度不一有可能带来企业之间税收不公平问题,本文以税收“放管服”改革作为一次税收营商环境优化的准自然实验,基于多期DID方法实证分析了税收营商环境优化对本地税收公平的影响及其经济后果。研究发现:税收营商环境优化能够显著降低当地企业之间的税负不平等程度,多种稳健性检验均支持这一结论。机制分析表明,税收营商环境优化能够减少地方政府策略性征管行为,从而降低了税收横向不公平程度。异质性分析显示,税收营商环境优化的税收公平效应在非国有企业、成熟期企业、资本密集型行业以及税收征管信息化程度偏低地区的样本中更为显著。经济后果分析显示,税收营商环境优化带来的税收公平能够发挥耐心资本效应,显著提高企业长期性资本支出和研发支出。本文的研究为未来持续深化税收“放管服”改革、提振企业投资信心以及培育耐心资本提供了参考。
The unified standards of tax administration of local governments may lead to the problem of unequal tax burden among enterprises.This article takes the tax reform of "Decentralization,Regulation,and Service"(hereafter DRS for short)tax as a quasi-natural experiment to optimize the tax business environment.Based on the staggered DID method,it empirically analyzes the impact of tax business environment optimization on tax equity of local listed companies and its economic consequences.The findings are as follows:Optimizing the tax business environment can significantly reduce the degree of tax inequality among local enterprises,and multiple robustness tests support this conclusion.Mechanism analysis shows that optimizing the tax business environment can reduce the strategic behavior of local governments in tax collection,and thus enhance the degree of horizontal tax equity.Heterogeneity analysis shows that the tax equity effect of optimizing the tax business environment is more significant in samples of non-state-owned enterprises,mature enterprises,capital-intensive industries,and areas with lower informatization levels of tax administration.Economic consequence analysis shows that the tax equity effect of optimizing the tax business environment can exert the patient capital effect,significantly increasing enterprises'long-term investment and R&D expenditure.This study provides a reference for continuous deepening of the tax reform of DRS,boosting corporate investment confidence,as well as cultivating patient capital in the future.
作者
郭健
马伟晴
刘金东
Guo Jian;Ma Weiqing;Liu Jindong
出处
《财政研究》
北大核心
2025年第8期50-65,共16页
Public Finance Research
基金
国家社会科学基金一般项目“推进数字技术与制造业深度融合的财税激励机制研究”(23BJY025)。
关键词
税收营商环境
税收公平
耐心资本
Tax Business Environment
Tax Equity
Patient Capital
