研发操纵与税负扭曲——基于中国A股上市公司的经验证据

The R&D Manipulation and Tax Distortion: Based on the Empirical Evidence of A-Share Listed Companies in China

《高新技术企业认定管理办法》引发的研发操纵行为在使本公司享受所得税税收优惠的同时是否会对其他企业的税负产生影响?基于2008—2017年中国A股上市公司数据,实证检验了研发操纵的税负扭曲效应。研究发现,某地区研发操纵公司占比越大,辖区内其他企业所得税的实际税率越高;且相较于国有企业,非国有企业实际所得税负受研发操纵公司比重的影响更大;进一步检验显示,在地方财政压力大、地方治理环境差的地区,研发操纵企业对辖区内其他企业实际所得税负影响会更加明显。研究结论表明,企业研发操纵会扰乱税收公平秩序,因此政府相关职能部门应在税收征管、执法工作中保持应有的谨慎性、公正性和独立性,加强对高新技术企业纳税申报材料的关注和审核,发挥税收的分配、监督和调节作用。

Is it possible for the R&D manipulation caused by the Measures for the Administration of the Recognition of Hi-tech Enterprises to affect the tax burden of other enterprises while making the company enjoy preferential income tax? Based on the data of China’s A-share listed companies from 2008 to 2017, this paper empirically tests the tax distortion effect of R&D manipulation. The study finds that the larger the proportion of R&D manipulators in a region, the higher the actual income tax rate of other enterprises in the region. Compared with state-owned enterprises, the actual income tax burden of non-state-owned enterprises is more affected by the proportion of R&D manipulation companies. Further tests show that in areas with high local financial pressure and poor local governance environment, the effect of R&D manipulation enterprises on the actual income tax burden of other enterprises within the jurisdiction is more obvious. The conclusion shows that the R&D manipulation of enterprise will disturb the order of tax equality. Therefore, the relevant functional departments of the government should maintain due prudence, equality and independence in tax collection administration and tax law enforcement, improve the attention and examination of tax declaration materials of high-tech enterprises, and play the role of tax distribution, supervision and regulation.