税收征管、税负水平与税负公平

Tax Enforcement,Tax Burden Level and Fairness

税收征管能力是决定经济增长和企业行为的重要因素。本文以2009—2015年“中国税务局调查数据”为基础,运用金税三期准自然实验和双重差分方法,探究税收征管对企业增值税负水平的影响,并探究其作用机制以及对税负公平的影响。基准检验表明,税收征管的加强显著提升了企业的销项税和进项税,增值税总体税负无显著变化;异质性分析发现,专业化分工程度更高的行业以及零售行业受金税三期的影响更大。进一步的机制检验显示,政府税收征管能力的加强一方面遏制了企业交易中不开发票的逃税行为,另一方面促使小规模纳税人企业向一般纳税人企业进行身份转换,从而有效提高了企业纳税规范性,增强增值税链条效应。最后,本文进一步探究了税收征管政策对税负公平的影响,发现税收征管的增强显著缩小了企业间的税负差距、改善了企业纳税环境的公平性。本文的研究结论在理论上丰富了税收征管与税负公平的相关文献,在实践上指出加强税收征管有利于构建规范和公平的现代化财税体制,只有保证“该收的能收上来”才能实现“该减的能减下去”,对中国落实减税降费具有重要的借鉴意义。

This paper studies the effect of tax enforcement on the enterprises’value-added tax(VAT)burden,and explores its mechanism and the impact on tax equity by using the National Tax Survey Database of 2009—2015 and Difference-in-Difference(DID)method.Based on a quasi-natural experiment named the Third Phase of the Golden Tax Project in China,we find that an increase in tax enforcement enhances both the output and input tax significantly,while the overall tax burden of VAT has no significant change.Heterogeneity analysis shows that those more specialized firms and retail enterprises have more remarkable policy impacts.Besides,the strengthening of tax enforcement curbs non-invoicing tax evasion in corporate transactions and promotes the conversion of small-scale taxpayer companies to general taxpayer companies,thereby effectively enhancing the standardization of corporate taxation and the VAT chain effect.Further,we confirm that the increase in enforcement significantly reduces the tax burden gap among enterprises,which enhances the fairness of corporate tax environment.This paper enriches the relevant literature on tax enforcement and tax burden fairness in theory,and it also points out that strengthening tax enforcement is conducive to the construction of a standardized and fair modern fiscal and taxation system in practice which is helpful to implement the tax reduction policy in China.