电子发票政策如何促进企业纳税遵从?——基于“税务便利”的视角

How Does Electronic Invoice Policy Enhance Corporate Tax Compliance?An Analysis Based on"Tax Convenience"

基于一项以推进“税务便利”为目标的电子发票政策试点,使用中国上市公司数据,构造双重差分模型实证评估税务便利能否提高企业纳税遵从。结果表明:电子发票政策显著提高了企业增值税实际税率,促进了纳税遵从。机制研究表明:电子发票政策便利了税务机关的征管,促使企业“自觉”报告应税收入;同时,电子发票政策降低了纳税人的发票管理成本,并为纳税人带来了更高的纳税遵从收益,减少了企业避税。

Based on a pilot of Electronic Invoice(EI)policy which aims to improve the convenience for taxpayers'payment,this paper constructs a difference-in-differences model to empirically examine whether tax convenience can improve corporate tax compliance by employing China's listed companies'da-ta.The results show that the EI policy significantly enhances firms'effective VAT tax rate and makes firms more comply with tax system.The mechanism tests provide substantial evidence that the EI policy facilitates tax enforcement and makes firms reveal more reported sales.Meanwhile,the EI policy reduces invoice man-agement costs for taxpayers and creates higher benefits of tax compliance to taxpayers,thereby preventing firms from tax avoidance.