合并征管、信息获取与企业实际税负

Combined Collection,Information Acquisition and Corporate Tax Burden:Evidence from China

税种的合并征管能够发挥信息的交叉稽核机制,增加涉税信息获取,进而有利于税收征管效率的提升。本文基于2008-2011年全国税收调查数据,以2009年企业所得税征管范围的调整为政策背景,对上述逻辑进行了检验。研究发现,在征管范围合并后企业对应税种的实际税率平均提高了约10%。上述效应在信息不对称程度较高的行业、在企业所得税实行查账征收的企业中更为显著,这支持了合并征管促进信息获取的理论机制。通过进一步的检验,文章排除了征管部门的策略性征税行为,并发现合并征管降低企业享受税收优惠的营业额、增加企业查补税额的机制性证据。本文的研究对中国未来税收征管体制的改革提供了有益启示。

Theoretically,combined tax collection can effectively bring the cross-checking mechanism of information into play and increase access to tax-related information,leading to efficiency in tax collection.Drawing on micro-enterprise data of the National Taxation Survey from 2008 to 2011,this paper examines the above logic using empirical analysis.The research findings reveal that after combining the scope of tax collection and administration,the effective tax rate of the business tax in the companies of the treatment group increases on average by about 10%compared to the companies of the control group.At the same time,since the logic of combined collection and administration mainly lies in greater access to tax-related information through cross-checking,it is found that the above effect is more pronounced in industries with a high degree of information asymmetry,and in companies where corporate income tax is levied through auditing.The above findings exclude the competing logic of strategic tax collection by the tax authority,and mechanistic evidence is found that the combination of tax collection and administration reduces the turnover of companies that enjoy tax preferences and increases the corporate tax to be reimbursed.This paper provides useful insights on future reforms of the tax collection system.