摘要
税收治理在国家治理中发挥着基础性、支柱性和保障性作用。以“金税三期”上线试点作为准自然实验,研究发现中国政府税收征管数字化在短期内显著抑制了企业高质量发展,但长期动态效应呈现“先抑后扬”态势。税收征管数字化产生上述影响的主要中介路径是倒逼企业加大创新投入,而创新投入的生产率溢出存在“由负转正”的时滞变化过程;企业财务杠杆和资本-劳动比并未支配显著因果流。税收征管数字化的创新投入激励和生产率冲击一致地偏向作用于工业企业、民营企业和股权分散企业。
Tax administration plays a fundamental,pillar and safeguard role in national governance system.This paper takes China's"Golden Tax-III"as the quasi natural experiment,and empirically proves that digitalization of tax administration(DTA)significantly inhibits current high-quality development(HD)of Chinese enterprises in the short-term,but the long-term dynamic effect presents the situation of"shift from negative to positive".The intermediary path for DTA affecting HD is to encourage innovation investment,and the productivity spill-over effect of which presents time lag of"shift from negative to positive";the financial leverage and capital-labor ratio do not have obvious cause-effect relation.The innovation incentive and productivity shock of DTA are more significant in industrial enterprises,private enterprises and enterprises with decentralized shares.
作者
唐飞鹏
TANG Feipeng(School of Economics,Jinan University,Guangzhou 510632,China)
出处
《经济与管理评论》
北大核心
2023年第3期102-115,共14页
Review of Economy and Management
基金
国家自然科学基金青年项目“中国式财政分权下地方税收竞争的决定机制、效率传递与规制设计研究”(71803059)
教育部人文社会科学研究青年项目“治理能力约束下‘兄弟’财政竞争对企业迁移的影响研究”(17YJC790138)。
关键词
税收征管
高质量发展
创新投入
全要素生产率
金税三期
tax administration
high-quality development
innovation input
total factor productivity
Golden Tax-III