转移支付、税收努力与企业避税——基于中国工业企业的实证研究

Governmental Transfer,Tax Efforts and Tax Evasion:Empirical Study Based on Chinese Industrial Enterprises

笔者通过对1998—2007年中国规模以上工业企业数据和县级财政数据进行匹配,利用这一面板数据分析了地方政府获得的转移支付对当地企业避税的影响。我们发现,转移支付在财政收入中的占比与企业避税程度呈正相关关系,这意味着地方政府获得的转移支付越多,企业避税越多。其影响机制在于转移支付弥补了地方政府一定的财政缺口,从而使得地方政府税收努力程度下降,导致了更多的企业避税。转移支付占比增加1个百分点,企业会少汇报0.15%的利润,即少缴纳0.15%的企业所得税。进一步将转移支付细分为专项转移支付、一般性转移支付和税收返还,结果表明专项转移支付与一般性转移支付对企业避税有显著的正向影响,一般性转移支付的作用更大,而税收返还对企业避税有显著的负向影响。最后,不同地区地方政府获得的转移支付对当地企业避税的刺激程度不同,中部地区最强,东部地区最弱。

Employing fiscal data at the county level and the Chinese Industrial Enterprises Database（ 1998—2007）,we discuss how the proportion of governmental transfer in revenue influences tax evasion of local enterprises. The result shows that the governmental transfer has a positive relationship with enterprises＇ tax evasion scale,which means that the more transfer payments local governments receive,the bigger tax evasion scale will be. It is because that governmental transfer will weaken local governments＇ tax efforts. Dividing governmental transfer into the general transfer payment,special transfer payment and tax return,we find that general transfer payment and special transfer payment have a positive relationship with enterprises＇ tax evasion scale,while tax return has a negative effect on it. Finally,governmental transfer＇s expansion effect on the tax evasion scale of enterprises varies from different places,which is the most significant in central area,second in western area and third in eastern area.