荣誉的力量:共建共享全国文明城市增强企业纳税遵从了吗

The Power of Honor:Does the National Civilized City Award Enhance Enterprises’ Tax Compliance?

构建政府部门和纳税企业共建共享的新型征纳关系,是新时期实现中国税收征管现代化的重要抓手,而同样兼具“共建”和“共享”特征的全国文明城市创建活动是中国典型的城市治理新模式。为此,本文以2005—2019年全国文明城市创建活动为准自然实验,采用多期DID模型实证分析共建共享的城市治理模式如何影响企业的纳税遵从。研究发现,共建共享的城市治理新模式显著提升了辖区内企业的纳税遵从度,并且通过了一系列稳健性检验。机制分析表明,征纳双方在入选全国文明城市之前的共建阶段所形成的规范效应和入选全国文明城市之后的共享荣誉阶段所形成的激励效应皆显著促进了辖区企业纳税遵从度的提高,并且文明城市创建对企业纳税遵从度的影响在不同城市层级、不同企业税收优惠条件和不同生命周期企业方面都呈现鲜明的异质性特征。本文的研究结果表明,创新城市治理模式不仅是增强地方政府治理效能的重要渠道,而且是拓展税收共治格局、完善“中国之治”的有益探索。

It is an important way to modernize China’s tax collection and administration in the new era by building a new relationship between government departments and tax paying enterprises, and the National Civilized City Campaign, also characterized by “joint contribution” and “benefits for all” is a typical new model of urban governance in China. Therefore, this paper takes the National Civilized City Campaign from 2005 to 2019 as a quasi-natural experiment, and uses the Multi-period DID(Difference-in-Differences) model to empirically analyze how this urban governance model based on joint construction and benefits for all affects the tax compliance of enterprises. It is found that the new urban governance model significantly improves the tax compliance of enterprises in the jurisdiction, and this finding has passed a series of robustness tests. The mechanism analysis shows that the normative effect on both sides in the “joint contribution” stage before winning the title of civilized city and the incentive effect formed by “benefits for all” brought by the title have significantly improved tax compliance of enterprises in the jurisdiction. Moreover, the impact of the civilized-city designation on the tax compliance of enterprises shows distinct heterogeneity in cities of different levels, with different preferential tax conditions and enterprises in different stages of their lifecycle. The results show that the innovative urban governance model is not only an important channel to enhance the governance efficiency at the local level, but also a useful attempt to expand the pattern of tax co-governance and improve the “governance of China.”