国家审计改革对地方国有企业税负的影响研究——以省以下地方审计机关人财物管理改革为背景

The Impact of National Audit Reform on the Tax Burden of Local State-Owned Enterprises——Evidence from Human Resources, Finance and Matters Management Reform of Audit Institutions below the Provincial Level

企业依法纳税问题是社会各界关注的焦点,也是维持财政经济秩序的难点。在国家治理体系中,税收征管审计是维护企业依法纳税的重要制度安排。本文采用双重差分法,以2007-2016年省以下地方国有A股上市公司为研究对象,研究国家审计改革是否有利于加强税收征管审计,进而抑制企业不合理纳税行为。结果发现,审计改革有利于减轻地方国有企业税负,并且通过降低税负提升国有企业价值。进一步研究表明,地区市场经济发展水平和内外部治理环境越差,审计改革的税收治理作用越强。本文的研究结论丰富了现有企业税负的相关研究,并为优化当前国有企业税负问题提供了有益借鉴。

The problem of corporate tax payment in accordance with the law is the focus of all sectors of society and also the difficulty in maintaining financial and economic order. In the national governance system, tax collection and management audit is an important institutional arrangement for maintaining enterprises to pay taxes according to the law. Using difference-in-difference method, and taking 2007-2016 A-share local stateowned enterprises below the provincial level as the research sample, this paper explores whether audit reform is conducive to strengthening tax collection and management audit, thereby inhibiting unreasonable taxation behavior of enterprises. We find that the national audit reform could reduce the tax burden of local state-owned enterprises and thus increase the value of state-owned enterprises. Further research shows that the worse the regional market economy development level and the internal and external governance environment, the stronger the tax governance role of audit reform. The conclusions of this paper enrich the relevant research on corporate tax burden, and provide useful reference for optimizing the tax burden of current state-owned enterprises.