社会信任与企业主观税负感

Social Trust and Corporate Subjective Tax Burden

基于2012年世界银行中国企业调查数据,本文实证考察了外部信任环境对企业主观税负感的影响。实证结果表明,地区信任水平越高,企业主观税负感越低。一方面,信任使得税务部门减少了对企业的税收稽查,税收征管力度的弱化有助于企业降低实际税务成本;另一方面,信任便利了企业融资,融资约束程度的缓解提高了企业对税负的主观承受度。异质性分析显示,对于民营企业,以及税收增长压力较大、制度环境较差地区的企业,社会信任的“减税”效应更加明显。进一步分析发现,社会信任不仅缩小了企业间的主观税负感差异,还减少了企业的非税支出以及配置在非生产性活动上的时间。本文从软环境角度讨论了企业税负问题,研究结论对完善未来的税收征管以及减税降费政策具有一定的借鉴意义。

Based on the 2012 World Bank Survey of Chinese enterprises,this paper examines how the external trust environment affects firms'tax pain.The empirical results show that the higher the regional trust level is,the lower the subjective tax burden of enterprises.The reason lies in that,on the one hand,trust makes the tax department reduce the tax inspection of enterprises,and the weakening of tax collection and administration helps enterprises reduce the actual tax cost;On the other hand,trust facilitates corporate financing,and the easing of financing constraints improves the subjective tolerance of corporate tax burden.Heterogeneity analysis shows that the"tax reduction effect"of social trust is more obvious for private enterprises,enterprises in areas with greater pressure of tax growth,and poor institutional environment.Further analysis shows that social trust not only reduces the subjective perceived difference of tax burden among enterprises,but also reduces non-tax expenditure and time allocated to non-productive activities of enterprises.This paper discusses the tax burden of enterprises from the perspective of the institutional soft environment,and the research conclusion has certain reference significance to improve the future tax collection and management and tax reduction and fee reduction policy.