税收征管、纳税遵从与企业经营效率——来自我国上市公司的经验证据

Tax Collection and Management, Tax Compliance and Business Operation Efficiency:Empirical Evidences from China's Listed Companies

利用2003-2013年我国上市公司数据,实证分析了加强税收征管和提升企业纳税遵从对企业经营效率的影响,并讨论了税务机关执法规范程度差异是否会对上述机制产生影响。研究发现,强化税收征管和提升企业纳税遵从总体上可以提高企业经营效率。同时,税收征管可以弥补纳税遵从度降低而引发的经营效率损失。但受所处区域税务机关执法规范程度差异的影响,税收征管对提升企业经营效率的效果不同。对于税收执法的公正性和法制保护水平更高的地区的企业,加强税收征管对提高企业经营效率的作用更为显著。因此,建议正确认识征纳双方关系,企业应自觉提升纳税遵从度,税务机关应依法加强税收征管。

By making use of the data of China＇s listed companies during 2003-2013, this paper makes an empirical analysis of the impact of enhancing tax collection and management and improving business tax compliance on business operation efficiency, it also discusses whether the differences in the degrees of enforcement by the tax authorities would produce effects on the above-mentioned mechanisms. The results indicate that generally enhancing tax collection and management and improving business tax compliance can promote business operation efficiency. Meanwhile, tax collection and management can make up the losses of operation efficiency resulted from decreasing degree of tax compliance. However, affected by the differences of the standardization of enforcement by the local tax authorities, tax collection and management has different effects in the enhancement of business operation efficiency. Regarding the fairness of tax law enhancement and the enterprises in the areas with higher level of law protection, to enhance tax collection and management has a more significant effect on improving business operation efficiency. Therefore, it is suggested that the relationship between the tax authority and the tax payers should be correctly recognized, the enterprises should be aware of improving their tax compliance, and the tax authorities should enhance tax collection and management in accordance with the law.