摘要
文章依据“金税三期”工程,基于沪深A股上市公司2011—2021年数据,使用双重差分模型实证检验数字化税收征管对公司业绩预告违规的政策效应。研究发现:数字化税收征管能够显著抑制公司业绩预告违规;治理效应和信息效应在数字化税收征管影响公司业绩预告违规中发挥了中介作用;数字化税收征管对公司业绩预告违规的抑制作用在地区外部监管力度大、地区财政增收压力小、内部治理水平低的企业中更加显著。今后,应进一步加大大数据技术与税收征管体系的深度融合,完善上市公司内外部治理机制和资本市场信息披露制度。
The paper is based on the pilot project of"Golden Tax Phase III",and based on the data of A-share listed compa-nies in Shanghai and Shenzhen from 2011 to 2021,uses a double difference model to empirically test the policy effect of digital tax collection and management on company earnings forecast violations.The study has found that digital tax collection and man-agement can significantly suppress violations of company earnings forecast;the governance effect and information effect play a mediating role in the impact of digital tax collection and management on company earnings forecast violations;the inhibitory ef-fect of digital tax collection and management on company earnings forecast violations is more significant in enterprises with strong external regulatory efforts,low pressure on regional fiscal revenue growth,and low internal governance levels.In the fu-ture,the deep integration of big data technology and tax collection and management system should be further deepened,and the internal and external governance mechanisms of listed companies and the capital market information disclosure system should be improved.
作者
牛彪
于翔
黎骅逸
NIU Biao;YU Xiang;LI Huayi(China Academy of Financial Sciences,Beijing 100142,China;School Business of Nankai University,Tianjin 300071,China;China Center for Information Industry Development,Beijing 100083,China)
出处
《新疆财经》
2023年第6期52-59,共8页
Finance & Economics of Xinjiang
基金
国家社会科学基金一般项目“健康中国战略下企业创新药研发激励与政策优化研究”(18BGL045)。
关键词
“金税三期”
税收征管
数字化
公司违规
业绩预告
"Golden Tax Phase III"
tax collection and administration
digitization
company violations
earnings forecast
