摘要
增值税不断成为各国税制改革的重点,不仅源于增值税本身的征管严格性,还在于增值税能够提升税收制度的效率。笔者基于“营改增”这一准自然试验,考察了增值税改革对企业税收遵从的影响。研究结果显示,增值税改革能够显著提高企业的税收遵从程度,经过一系列稳健性检验后结果依然成立。据影响机制检验证明,增值税改革会通过发挥发票治理作用、缓解融资约束与加强地方税收征管等途径促进企业的税收遵从。进一步的研究发现,民营企业与服务业的税收遵从程度提高得更为显著,而国企与房地产业企业受到的影响不大。本文强调对税制改革的系统性分析,补充了增值税对税收制度效率性提升的研究,并从产权与行业角度分析了增值税改革的差异化影响。本文的研究结论为地方政府的税收治理行为研究提供了经验证据,对减税降费、民营企业税收环境的优化、电子发票的深化改革等提供了政策参考。
Value-added tax(VAT)has become the focus of tax reform in various countries,not only because of the strict collection and management of VAT,but also because it can improve the efficiency of the tax system.Based on the quasi-natural experiment of“replacing business tax with VAT”,this paper examines the impact of VAT reform on corporate tax compliance.The results show that the reform can significantly improve the degree of tax compliance of enterprises,and the results are still valid after a series of robustness tests.The influence mechanism test proves that the reform will promote the tax compliance of enterprises by exerting the effect of invoice governance,financing constraint,local tax collection and management.Further studies have found that tax compliance between private enterprises and service industry has increased more significantly,but the tax compliance of state-owned enterprises and real estate enterprises is less affected.This paper emphasizes the systematic analysis of tax reform,supplements the research of VAT's effect on improving the efficiency of the tax system,and analyzes the differential impact of VAT reform from the perspective of property rights and industry.On the basis of the research results,this paper provides empirical evidence for the study of the tax governance behavior of local governments,and provides policy support for tax and fee reduction,national and local tax consolidation,and the deepening reform of electronic invoices.
作者
王怡璞
张玄
鞠铭
WANG Yi-pu;ZHANG Xuan;JU Ming
出处
《中央财经大学学报》
CSSCI
北大核心
2021年第7期13-24,共12页
Journal of Central University of Finance & Economics
基金
国家自然科学基金青年项目“财政收入集权、企业实际税负与地方政府税收治理:基于所得税分享改革的研究”(项目编号:71603299)
国家自然科学基金青年项目“双边税收协定、东道国税收制度环境与对外直接投资:基于中国企业‘走出去’的视角”(项目编号:71703183)
教育部人文社科基金青年项目“不同分权模式对地方政府税收激励的影响效应:基于省直管县改革的研究”(项目编号:16YJC790104)。
关键词
发票治理
税收遵从
融资约束
地方政府
Invoice governance
Tax compliance
Financing constraint
Local government
