摘要
本文以2014~2020年中国A股上市公司为样本,基于《涉税专业服务监管办法(试行)》(以下简称《办法》)为核心的政策冲击,通过构建双重差分模型来检验涉税专业服务市场相关政策对企业实际税负的影响。研究发现,《办法》等政策出台之后,相比于非国有企业,国有企业的实际税负水平显著提高,其税收遵从度提高。进一步分析表明,相比于非国有企业,《办法》等政策对国有企业实际税负水平的显著正向影响主要体现在处于地市财政收入压力较小、所处省份制度环境水平较高的企业。本文在丰富涉税专业服务机构和企业实际税负影响因素相关文献的同时,也为税务机关更好地处理与涉税专业服务机构之间的关系提供了启示。
Using a sample of A-share listed companies in China from 2014 to 2020 and a difference-in-difference method,this paper examines the policy impact of“Supervisory Measures for Professional Tax Services Providers(Trial)”(henceforth“the Measures”)on effective corporate tax burdens.We show that following the implementation of the new policy,state-owned enterprises experience a significant increase in their effective tax burdens as well as a significant improvement in their tax compliances,compared to non-state-owned enterprises.Further analysis shows that the policy impact on effective tax burdens is stronger when enterprises are located in regions where,at the local city level,the fiscal revenue pressure is low or,at the provincial level,the business environment is friendly.Our results not only contribute to the literature on the role of professional tax services agencies in exacerbating or alleviating effective corporate tax burdens,but also are useful for tax authorities to better deal with professional tax service agencies.
作者
熊枫
周丽娟
Feng Xiong;Lijuan Zhou(Center for Accounting Studies of Xiamen University,Xiamen,Fujian,China 361005;Accounting Department,School of Management,Xiamen University,Xiamen,Fujian,China 361005)
出处
《当代会计评论》
2022年第2期94-118,共25页
Contemporary Accounting Review
基金
国家自然科学基金重大项目“制度变革、非正式制度因素与会计审计行为研究”(71790602)
教育部人文社会科学重点研究基地重大项目“原则导向会计准则、会计职业判断与会计信息质量:理论与实证”(13JJD790028)
教育部人文社会科学重点研究基地重大项目“资本结构选择与公司治理机制优化”(16JJD790034)
教育部中央高校基本科研业务费项目“大数据与机器学习对会计行业的影响及其对发现公司违规事件的积极作用”(20720201011)
关键词
涉税专业服务机构
国有企业
非国有企业
实际税负
professional tax service agency
state-owned enterprises
non-state-owned enterprises
effective corporate tax burden
