财经理论与实践2025，Vol.46Issue(3)：93-102,10.DOI:10.16339/j.cnki.hdxbcjb.2025.03.012
税收征管体制改革与企业税负粘性
Tax Administration System Reform and Enterprises' Tax Burden Stickiness
摘要
Abstract
Based on the data of A-share listed companies from 2010 to 2022,this paper cap-tures the impact of the merger of the national and local tax authorities on tax burden stickiness empirically.The results show that the merger significantly alleviates the tax burden stickiness of enterprises.The effects are primarily achieved through channels such as"tax reduction effect"by reducing the intensity of government tax collection and enhancing the corporate debt tax shields,and"governance effect"by curbing tax collusion between the government and enterprises and im-proving corporate internal control levels.Moreover,the effects are particularly pronounced in private enterprises and in companies with lower financing constraints.Further analysis reveals that the merger of national and local tax authorities not only reduces the effective tax rate of en-terprises and improves their operating performance,but also increases the fiscal pressure on local governments in the short term.In light of these findings,it is suggested that further rationalizing the fiscal relationship between the central and local governments and establishing a long-term mechanism for tax risk management could provide support for enhancing the empowering effect of tax administration reform.关键词
国税和地税合并/税负粘性/减负效应/治理效应Key words
merger of national and local tax authorities/tax burden stickiness/tax reduction ffect/governance effect分类
管理科学引用本文复制引用
杨永聪,李齐笑..税收征管体制改革与企业税负粘性[J].财经理论与实践,2025,46(3):93-102,10.基金项目
国家社会科学基金重大项目(21&ZD123) （21&ZD123）
广东省自然科学基金青年提升项目(2023A1515030075) （2023A1515030075）
教育部人文社会科学基金青年项目(22YJC790078) （22YJC790078）
广东省哲学社会科学规划基金青年项目(GD22YYJ09) （GD22YYJ09）
