摘要
作为税收征管体制改革的重要内容,国地税合并对审计收费具有重要影响。以2013—2022年A股上市公司数据为样本,利用2018年国地税合并的准自然实验,将税收征管的研究范围扩展到资本市场领域,评估国地税合并对中国税务机关征管现状的改善效果,并从审计费用的角度考察国地税合并这一税收征管模式变革对中国企业高质量发展的影响。研究结果显示,国地税合并后,企业的审计费用显著降低。异质性分析表明,国地税合并对企业审计费用的抑制作用在内部治理水平较差、外部监督水平较低的企业中更为显著。机制检验结果表明,国地税合并通过提高税收征管力度、提高企业信息透明度和降低企业经营风险的途径降低审计费用。该研究对于理解税收征管活动对企业内部治理以及高质量发展提供了来自微观企业层面的证据,并对现阶段的税收征管体制改革具有重要意义。
As a crucial component of tax administration reform,the merger of national and local tax administrations significantly impacts audit fees.Using data from A-share listed companies in China from 2013 to 2022 and leveraging the 2018 merger as a quasi-natural experiment,this study extends tax administration research to capital markets,evaluates the reform's effectiveness in improving tax collection practices,and examines its implications for high-quality corporate development through the lens of audit fees.The findings reveal a significant reduction in audit fees post-merger.Heterogeneity analysis demonstrates that this inhibitory effect is more pronounced in firms with weaker internal governance and lower external supervision.Mechanism tests indicate that the merger reduces audit fees by enhancing tax enforcement intensity,improving enterprise information transparency,and reducing operational risks.This study provides evidence from the micro-enterprise level for understanding the impact of tax collection and administration activities on the internal governance of enterprises and their high-quality development.It also holds significant importance for the current reform of tax collection and administration.
作者
方文彬
黄梦瑶
徐筱
FANG Wenbin;HUANG Mengyao;XU Xiao(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730030,China)
出处
《兰州工业学院学报》
2025年第6期106-112,共7页
Journal of Lanzhou Institute of Technology
基金
甘肃省审计厅2024年度重点科研课题(SJ240102)。
关键词
国地税合并
审计费用
公司治理
combination of state and local taxes
audit expenses
corporate governance
