摘要
中国税制改革日益重视纳税人涉税信息的完整性和准确性。随着税务机关掌握更多的纳税人涉税环境信息,企业实际税负和税费成本将会受到什么影响?本文以2014—2020年上市公司为样本,以2018年环境保护税改革为政策冲击,研究涉税环境信息新增对企业实际税负和税费成本的影响。研究发现,涉税环境信息新增显著降低了企业实际税负和税费成本。异质性分析发现,涉税环境信息新增对国有企业实际税负和非国有企业税费成本具有显著的负向影响;涉税环境信息新增显著提高了企业的所得税和流转税成本,降低了环境保护税成本。机制分析发现,企业研发投入是涉税环境信息新增影响企业实际税负和税费成本的机制变量,该机制变量从减少企业实际缴纳税费和扩大生产规模两方面降低企业实际税负和税费成本。本文的研究结论为持续推进环境保护税改革提供了实证依据。
Currently,China's tax system reform is increasingly emphasizing the completeness and accuracy of tax⁃related information,and China has implemented multiple reform measures.On January 1,2018,the Environmental Protection Tax Law of the People's Republic of China was officially implemented.The environmental protection tax reform allowed the tax departments to add tax⁃related environmental information of enterprises and also enabled the government to better achieve the goal of environmental governance.So,how will this policy affect the actual tax burdens and tax and fee costs of listed companies as the tax authorities acquire more tax⁃related information of taxpayers?This paper takes the newly⁃added tax⁃related environmental information in the 2018 environmental protection tax reform as a quasi⁃natural experiment and uses listed companies in the CSMAR Database from 2014 to 2020 as samples.Heavy⁃polluting listed companies that are significantly affected by the environmental protection tax reform are set as the experimental group and other companies as the control group.The difference⁃in⁃differences method is used to study the impact of newly⁃added tax⁃related environmental information on the actual tax burdens and tax and fee costs of enterprises.The empirical results show that the environmental protection tax reform enables the tax departments to acquire more tax⁃related environmental information of enterprises,which will reduce the actual tax burdens and tax and fee costs of enterprises and exert a more significant impact on tax and fee costs.Further analysis reveals that the addition of tax⁃related environmental information can reduce enterprisesactual tax burdens and tax and fee costs by improving the R&D level,reducing actual tax payments,and expanding their business scales,and it exerts a significant negative impact on the tax and fee costs of non⁃state⁃owned enterprises,significantly increases the income tax and turnover tax costs,and reduces the costs of environmental protection t
作者
何代欣
张悦
周文华
HE Dai-xin;ZHANG Yue;ZHOU Wen-hua(National Academy of Economic Strategy,Chinese Academy of Social Sciences,Beijing 100006,China;Faculty of Applied Economics,University of Chinese Academy of Social Sciences,Beijing 102488,China)
出处
《东北财经大学学报》
2024年第2期50-61,共12页
Journal of Dongbei University of Finance and Economics
基金
国家自然科学基金面上项目“统筹发展与安全的中国财政空间测度:模型特征、动态平衡与优化策略”(72373159)。
关键词
企业实际税负
企业税费成本
环境保护税改革
涉税环境信息
信息新增
actual tax burdens of enterprises
tax and fee costs of enterprises
environmental protection tax reform
tax⁃related environmental information
newly⁃added information
