重庆理工大学学报2025，Vol.39Issue(24)：61-73,13.DOI:10.3969/j.issn.1674-8425(s).2025.12.005
柔性税收征管能抑制超额商誉吗
The impact of flexible tax administration on excess goodwill:Evidence from a quasi-natural experiment based on tax credit rating disclosure
摘要
Abstract
Against the backdrop of advancing the modernization of China's governance system and governance capacity,flexible tax administration has gradually become an important component of the modern tax administration system.Using A-share listed companies in Shanghai and Shenzhen from 2010 to 2022 as the research sample,this study examines the impact of flexible tax administration on corporate excess goodwill and its underlying mechanisms.Empirical results show that flexible tax administration,as proxied by the disclosure of tax credit ratings,significantly restrains corporate excess goodwill,and this conclusion remains robust after a series of robustness checks.The mechanism analysis in the study indicates that flexible tax administration suppresses excess goodwill by improving information transparency and enhancing corporate reputation.Further analysis reveals that this inhibitory effect is more pronounced in non-state-owned enterprises and firms located in regions with a higher degree of marketization.Accordingly,this study suggests that tax authorities should further leverage the incentive effects and collaborative governance role of flexible tax administration,enterprises strengthen tax compliance awareness,improve internal governance structures,and enhance credit management,and regulatory authorities actively promote the coordination between tax credit rating disclosure and goodwill regulation,so as to encourage rational investment and foster a healthy capital market.关键词
柔性税收征管/超额商誉/纳税信用评级Key words
flexible tax administration/excess goodwill/tax credit rating分类
管理科学引用本文复制引用
陈立,张一峰,张立俊..柔性税收征管能抑制超额商誉吗[J].重庆理工大学学报,2025,39(24):61-73,13.基金项目
重庆市社会科学规划科普项目"金税四期下中小企业财税合规指南"(2024KP099) （2024KP099）
重庆市研究生科研创新项目"非家族股东超额委派董事对企业会计信息质量影响机制及效应研究"(CYS23721) （CYS23721）
重庆理工大学研究生科研创新项目"基于异质性视角的增值税留抵退税政策对企业投资的影响研究"(gzlcx20233519) （gzlcx20233519）
