摘要
基于中国资本市场A股上市公司2012—2019年的微观数据,实证检验减税降费政策对企业实际税负的影响以及税、费征管权合并在其中的作用。研究结果显示:减税降费政策显著降低了企业实际税负;税、费征管权合并显著抑制了减税降费政策的减税效应。进一步的分析表明,在财政压力大、税收征管力度强的地区,减税降费政策对企业实际税负的降低作用不显著。
Based on micro data of A-share listed companies in the Chinese capital market from 2012 to 2019,this paper empirically examines the impact of tax and fee reduction policies on the actual tax burden of enterprises,as well as the role of the merger of tax and fee collection and management rights.The research results show that the tax reduction and fee reduction policy significantly reduces the actual tax burden of enterprises.The merger of tax and fee collection and management rights significantly suppresses the tax reduction effect of tax and fee reduction policies.Further analysis shows that in regions with high financial pressure and strong tax collection and management efforts,the effect of tax and fee reduction policies on reducing the actual tax burden of enterprises is not remarkable.
作者
刘雅琴
LIU Yaqin(School of Business,Anhui University,Hefei 230601,Anhui,China)
出处
《安徽工业大学学报（社会科学版）》
2022年第5期18-23,共6页
Journal of Anhui University of Technology：Social Sciences
基金
安徽省教育厅高校协同创新项目:营商环境优化的微观政策效应研究(GXXT-2021-042)。
关键词
减税降费政策
税、费征管权合并
企业实际税负
tax reduction and fee reduction policies
merger of tax and fee collection and management rights
actual tax burden of the enterprise
