征管模式、征管技术与税收治理——来自取消税管员固定管户的证据

Collection and Management Pattern,Collection and Management Technology and Tax Governance:Evidence from the Abolition of Tax Administrators Fixed Account Management

税管员固定管户作为中国基层税收管理的基本制度,在确保税收征管效率的同时也加剧了弹性征管和税务部门执法风险,推动“管户”向“管事”转变成为税收征管体制改革的重要方向。本文从征管激励与征管能力角度分析取消税管员固定管户对税收治理的双重影响,并利用手工整理的地级市取消税管员固定管户政策和全国税收调查数据进行实证检验。研究发现:取消税管员固定管户在总体上会降低企业实际税率,加剧企业避税,这一效应在与税务机关征纳联系较低的企业中表现更明显,改革前业务招待费越高、距离税务局越近的企业其避税会相应减少;信息化征管技术会降低取消固定管户造成的征管效率损失,在取消固定管户的同时上线“金税三期”会显著提高企业纳税遵从,并且对低业务招待企业的影响更大;异质性分析表明,取消固定管户的征管效率损失主要体现在国税局,但会提高地税局征管企业的纳税遵从,改革对民营企业的影响更大。本文不仅为推进基层税收征管制度改革提供了经验证据,也为通过形成更加规范的基层税收征管体系促进税收治理现代化和企业发展提供了政策启示。

For a long time,China has relied on the model of tax administrators fixed account management for grass-roots tax collection and management.While fixed account management plays an important role in ensuring the efficiency of tax collection and management,it also exacerbates the risks of flexible collection and management and enforcement by the tax authorities.In recent years,shifting from fixed account management to team-based management of tax-related matters has been an important goal in reforming the regional tax collection and management pattern of China.Therefore,it is essential to understand the effects of the abolition of tax administrators fixed account management,which is not only crucial to promoting the reform of the tax collection and management pattern,but also contributes to the formation of a more standardized and efficient tax governance system.Using the national tax survey data and the difference-in-difference method,this study systematically evaluates the effects of the abolition of tax administrators fixed account management on corporate tax governance,based on the reform of abolishing tax administrators fixed account management carried out in prefecture-level cities in China.The findings are as follows.(1)The abolition of tax administrators fixed account management generally reduces the effective tax rate of enterprises and exacerbates tax avoidance by enterprises,and this effect is mainly reflected in enterprises that had a low level of contact with the tax authorities before the reform.(2)The introduction of information-based collection and management technology can significantly reduce the negative effect of the abolition of tax administrators fixed account management on the tax compliance of enterprises.The implementation of the“Golden Tax Phase III”project while abolishing fixed account management will significantly increase the actual tax burden on enterprises.(3)The abolition of tax administrators fixed account management primarily impacts the State Taxation Administration in terms of efficiency loss,while simultaneously enhancing tax compliance among enterprises under the supervision of local taxation bureaus.Besides,this reform will have a more significant effect on private enterprises and also help to reduce the costs of business entertainment and enhance the profitability of enterprises.This study contributes to the literature in the following aspects.First,we use the policy shock of abolishing tax administrators fixed account management in various cities in China to expand the literature on local tax governance and its influencing factors from the micro perspective of tax administrators,which is a useful supplement to the issue of grass-roots tax administration less addressed in the previous literature.Second,this paper reveals the important role of collection and management technology in the reform of the tax administration model.It not only enriches the research related to the application effect of information technology in tax administration,but also provides empirical evidence for rationalizing the relationship between technology and the tax collection and management system in tax administration reform.Finally,this paper focuses on the system of tax administrators fixed account management,reveals the possible negative impacts on tax governance caused by the administration model of decentralization,and offers solutions from the perspective of upgrading the information-based administration technology.This study has important implications for improving tax administration systems and modernizing tax governance in developing countries.This paper yields several policy recommendations.Firstly,it is necessary to improve the supporting systems for the team-based management of tax-related matters,consolidate the team's main responsibility,and improve the level of team tax information collection and sharing.Secondly,the construction of a big data tax administration platform should be accelerated to enhance the ability of tax authorities to obtain information and identify risks.Thirdly,the reform of the tax administration system at the grass-roots level should be based on the long-term goal of promoting the rule of law in taxation and establishing a modern tax system.The establishment of a grass-roots tax collection and management system featuring classified management and team-based management of tax-related matters is an inevitable choice for modernized tax governance.