摘要
经济下行背景下,企业税负粘性对于认识我国当前税收政策调整的有效性十分重要。本文基于税收制度约束与企业行为耦合视角,剖析企业所得税税负粘性形成机理,以2009-2021年我国A股上市公司为样本,考察企业超额管理费用对企业所得税税负粘性的影响。研究发现,企业超额管理费用降低所得税相对会计利润变动的敏感度,具有显著增强企业所得税税负粘性的效应,并且税收约束机制下,增加约束性税会差异是企业超额管理费用增强企业所得税税负粘性的具体作用机制。此外,拓展研究表明,企业研发创新具有降低企业超额管理费用和所得税税负粘性的效应。本文指出,企业所得税税负粘性是税收制度与企业行为耦合的结果,其表象是微观层面的税收税源联动失序,本质则是企业资源配置效率不足,以及税收制度与企业行为协同不畅。
In the context of economic downturn,the stickiness of corporate tax burden is crucial for understanding the effectiveness of China's current tax policy adjustments.Based on the coupling perspective of tax system constraints and corporate behavior,this paper analyzes the formation mechanism of corporate income tax stickiness,and taking A-share listed companies in China from 2009 to 2021 as samples to investigate the impact of excess management cost on corporate income tax stickiness.The results show that excessive management costs weaken the connection between income tax and accounting profits,and have a significant effect to enhance the stickiness of income tax burden.Moreover,under the tax constraint mechanism,increasing binding book-tax difference is the specific mechanism by which excessive management costs enhance the stickiness of income tax burden.In addition,extensive research shows that enterprise R&D innovation has the effect of reducing excess management costs and income tax stickiness.This article concludes that the stickiness of corporate income tax burden is the result of the coupling between the tax system and corporate behavior.Its appearance is the disorder of tax and tax fund linkage at the micro level,and its essence is the insufficient efficiency of enterprise resource allocation and the poor coordination between the tax system and corporate behavior.
作者
吴晓娟
程宏伟
WU Xiao-juan;CHENG Hong-wei(School of Business,Chengdu University,Chengdu 610106,China;School of Business,Sichuan University,Chengdu 610064,China)
出处
《现代财经（天津财经大学学报）》
北大核心
2023年第12期93-110,共18页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
税收约束
超额管理费用
税负粘性
所得税
tax constraints
excess management cost
tax stickiness
income tax
