税收信息化建设对企业纳税遵从度的影响研究

A Research on the Impacts of Tax Informatization on Corporate Tax Compliance

本文以2009~2016年我国上市公司为样本,利用金税三期工程在不同省份逐步推进所引起的"自然实验",分析了税收信息化建设对企业偷逃税决策的影响。研究发现,以金税三期工程上线为代表的税收信息化建设能够显著地提升企业纳税遵从度,并且试点越早的省份,企业纳税遵从度的提高越显著。特别地,在剔除了营改增对企业偷逃税行为的影响后并不影响本文的结论。本文的研究为评估税收信息化建设的效果以及进一步完善税收征管提供了增量的经验证据。

Based on the data of listed companies in China from 2009 to 2016, this paper analyzes the impact of construction of tax informatization on corporate tax evasion decisions by using the " natural experiment" caused by the gradual implementation of the Golden tax phase Ⅲ project. The paper finds that construction of tax informatization represented by the implementation of the Golden tax phase Ⅲ project can significantly improve the corporate tax compliance, especially in the earlier pilot provinces. In particular, the conclusion is not affected by eliminating the impact of replacing business tax with VAT on corporate tax avoidance. The paper provides incremental empirical evidence for evaluating the effect of construction of tax informatization and improving the tax collection and administration.