信息技术、征管行为与企业税负公平——来自“金税三期”的证据

Taxation Techniques,Tax Administration and Taxation Equity:Evidence from the Golden Tax Project(Phase Ⅲ)

随着中国进入大规模减税降费时代,营造公平的税负环境成为切实提高企业减税获得感的重要前提。这其中,地方政府的税收征管发挥着关键作用,企业的税负公平正是依赖于征管过程的公平。本文基于“金税三期”工程在各省(市)分批上线的特点,利用双重差分方法研究了信息化征管对企业间税负公平的影响。研究发现,“金税三期”工程有效促进了对企业税收的征收和优惠政策的落实,总体上促进了企业间的税负公平。同时,这一政策效果在不同规模的企业间存在异质性:“金税三期”一方面提高了对大企业的税收征收与自身的纳税遵从,另一方面促进了中小企业的税收优惠享有。进一步地,本文从地方政府税收征管行为的视角分析“金税三期”是如何改善企业间的税负公平。结果发现,征管技术的进步减轻了地方政府在区域内依据规模对企业进行的选择性征管,但这一征管改革对抑制区域间税收竞争的作用有限。这启示我们,在完善税收征管的过程中,利用科技手段减少征管中人为因素的干扰依然是工作重点,现代化的税收征管需要组织结构与制度体系的改革予以支撑。

As China has been implementing large-scale tax and fees reduction,how to provide firms with a fair taxation environment is an essential question for alleviating tax burdens.Tax administration enacted by local governments plays an important role in ensuring the equity of taxation on firms.Using the Golden Tax Project(Phase IIl)as a quasinatural experiment,this paper studies how information techniques affect taxation equity among firms based on a"difference-in-differences"design.We find that this tax administration reform not only strengthens tax collection but also helps firms enjoy the tax-cut policies they deserve to.Especially,we find that this effect differs significantly between large and small-medium-sized firms.Results show that this reform focuses more on tax collection of large firms and tax deduction on small-medium-sized firms,which ultimately promotes taxation equity among firms of different sizes.Reasons behind it lie in that the information-based tax administration reform standardizes the behavior of local governments to conduct intra-regional selective tax administration according to firm size.However,the informational reform of tax administration has limited effect on restraining inter-regional tax competition.This paper inspires us that information-based taxation reform should be continued,but changing the incentives for local governments'taxation strategies requires the cooperation of deep-level reform of institutional and organizational structure.