摘要
互联网为企业传递信息和组织资源提供了极大便利,企业在使用互联网获得相应便利的同时也形成了海量数据。近年来多地税务部门推行互联网大数据治税举措,通过采集和分析互联网上与企业运营相关的第三方大数据,来辅助对企业的税收征管。本文搜集相关数据并通过理论分析和实证检验发现,互联网大数据治税举措能显著提升企业税收遵从度。异质性检验表明,对于那些互联网应用更多、非国有控股、规模更大的企业,以及政策宣传更充分、以往税收征管力度更强的地区,互联网大数据治税举措的影响更加凸显。机制检验表明,抑制收入隐匿和关联交易,是互联网大数据治税举措发挥作用的两个具体渠道。本文研究表明,互联网上形成的大数据可以为税收征管等社会治理的精细化和高效化提供支持,深化了对信息时代背景下税收征管中第三方信息的内涵和作用的认识,为数字时代背景下的现代税收征管体制建设提供了参考。
The internet has not only changed the mode of information dissemination,but also produced a large amount of data closely related to the decision-making behavior of economic players,which brings new opportunities for improving national governance.With the reform of Chinese tax administration system,tax departments’capability to obtain the information on enterprises’operation condition and real output,has become increasingly important to further improve the efficiency of tax administration.Many Chinese cities’tax departments have vigorously promoted tax administration based on big data in recent years.Except for integrating the data from the other departments such as bank and government departments,Chinese tax departments also actively collect the third-party information on the Internet to detect and compare enterprises’real operation condition and tax avoidance activities and further to improve their ability of tax administration.This paper examines whether the tax administration system based on big data effectively restrains enterprises’tax avoidance incentive,and explores the potential mechanisms.Theoretically,enterprises’tax compliance depends on the trade-off between the benefits of tax avoidance and the risk of penalties.If an enterprise believes that the tax department has exact evidence on its real operation condition and payable tax,it will anticipate a high risk of tax avoidance and will thus increase its tax compliance.Tax departments can not only use the information from corporate tax declaration and tax inspection,but can also use the third-party information to detect enterprises’real operation condition and tax avoidance activities.As an important part of third-party information,big data is also conducive to reducing the information asymmetry between enterprises and tax departments.In recent years,many local governments have actively promoted the deployment of tax administration system based on big data,collecting and analyzing the third-party information formed on the internet and using
作者
孙鲲鹏
石丽娜
SUN Kunpeng;SHI Lina(School of Public Finance and Taxation,Central University of Finance and Economics;School of Economics and Management,Beihang University)
出处
《经济研究》
CSSCI
北大核心
2022年第5期176-191,共16页
Economic Research Journal
基金
国家社会科学基金青年项目(批准号:20CJY061)的资助。
关键词
互联网大数据
第三方信息
税收征管
税收遵从
Internet and Big Data
Third-party Information
Tax Administration
Tax Compliance
