摘要
税收征管数字化是税收征管与数字技术深度融合的典型事件,已有文献对税收征管数字化在企业层面的治理效应进行了较为丰富的研究,但鲜有成果分析其对企业慈善捐赠行为的影响。本文基于2008~2020年我国A股上市企业的微观数据,采用多期双重差分法,实证检验税收征管数字化对企业慈善捐赠的影响。基准回归结果显示,税收征管数字化显著提高了企业慈善捐赠规模,在进行平行趋势、倾向得分匹配-双重差分法、更换被解释变量、剔除部分样本、安慰剂等稳健性检验后,结论依然成立。究其原因,税收征管数字化提高了企业的信息透明度,促进了税收优惠政策的落实和企业享受比例,从而提高了企业慈善捐赠规模。拓展性分析显示,当企业所在地区经济发展水平高、企业为非国有企业,以及在2014年之后的年份,税收征管数字化促进企业慈善捐赠的效应更为显著。建议深入推进税收征管体制改革,强化税收征管对企业慈善捐赠的规范和引导,同时注重发挥税收大数据“以数治税”优势,促进各项税费优惠政策及时精准地匹配到每一户适用企业,助力企业更好实施慈善捐赠。
The digital tax enforcement is a deep integration of tax administration and digitalization.Abundant researches have been conducted on the governance effect of digital tax enforcement at the enterprise level,but there is a paucity of studies on its impact on corporate philanthropy.Based on the micro data of A-share listed enterprises in China from 2008 to 2020,this paper adopts the Staggered DID to empirically test the impact of the digital tax enforcement on corporate philanthropy.The results reveal that the digital tax enforcement significantly increases the scale of corporate philanthropy.The conclusions of this paper still hold after conducting robustness tests such as parallel trends,propensity score matching difference-in-difference method(PSM-DID),replacing explanatory variables,and excluding part of the samples.The reason for this is that the digital tax enforcement not only improves the corporate information transparency,but also promotes the preferential tax policy implementation,which increases the proportion of enterprises enjoying the preferential tax policy,thus increasing the scale of corporate philanthropy.The expansive analysis shows that the effect of the digital tax enforcement to promote the scale of corporate philanthropy is even more significant after 2014 in regions where the economy is prosperous and enterprises are non-state owned.It is suggested that the reform of tax administration should be promoted in depth,the regulation and guidance of tax administration on corporate philanthropy be strengthened,the advantages of tax big data be emphasized,so as to promote the timely and accurate matching of various preferential policies on taxes and fees to each applicable enterprise,and to help enterprises to better implement their charitable donations.
作者
魏升民
李沛伦
杨彩婷
WEI Sheng-min;LI Pei-lun;YANG Cai-ting(Chinese Academy of Fiscal Sciences,Beijing 100042,China;State Administration of Taxation Guangdong Provincial Taxation Bureau Tax Science Research Institute,Guangzhou,Guangdong 510655,China;School of Business Administration,South China University of Technology,Guangzhou,Guangdong 510641,China;School of Management,Lanzhou University,Lanzhou,Gans 730000,China)
出处
《贵州财经大学学报》
北大核心
2024年第1期62-70,共9页
Journal of Guizhou University of Finance and Economics
基金
国家社会科学基金重大项目“国土空间用途管制下土地市场整合与溢价共享机制研究”(22&ZD062)。
关键词
税收征管数字化
企业慈善捐赠
金税三期工程
共同富裕
Digital tax enforcement
Corporate philanthropy
Golden Tax-III project
Common prosperity for all
