增值税留抵退税对企业纳税遵从的影响研究

Research on the Influence of VAT Credit Refunds on Corporate Tax Compliance

增值税留抵退税是我国构建现代税收制度的重要举措,凸显了国家治理体系和治理能力现代化的深刻变革。增值税留抵退税为企业带来政策红利的同时,也带来了一系列税收征管与纳税不遵从问题。基于2013—2021年我国制造业上市公司相关数据,实证分析增值税留抵退税政策如何影响企业纳税遵从。结果表明:增值税留抵退税政策的实施有效地激励企业提高自身纳税信用等级,进而提升企业纳税遵从度。机制分析发现,留抵退税政策从缓解企业融资约束、优化企业治理水平两个方面促进企业纳税遵从,且企业声誉发挥了正向调节作用。异质性分析发现,非国有企业更能体现留抵退税提高企业纳税遵从的政策效果;规模较大的企业在增值税留抵退税政策激励下,其纳税遵从度更高;增值税留抵退税政策在市场化程度更高的地区,对当地企业纳税不遵从行为发挥更大的抑制作用。因此,需要扩大留抵退税政策覆盖范围,进一步缓解企业融资约束,并积极培育市场主体,以纳税信用评级激励企业主动提升其纳税遵从度。

VAT credit refund is an important measure for building a modern tax system in China,which highlights the profound transformation of the modernization of the national governance system and the governance capabilities.While the VAT credit refund brings policy dividends to enterprises,it also brings about a series of problems in tax collection and management and in tax non-compliance.Based on the relative data of Chinese listed manufacturing companies from 2013 to 2021,this paper empirically analyzes how the VAT credit refunds policy affects corporate tax compliance.The results show that the implementation of the VAT credit refunds policy has effectively stimulated enterprises to improve their tax credit rating,thereby enhancing the degree of their tax compliance.The results of the mechanism analysis show that the VAT credit refunds policy can promote corporate tax com-pliance by alleviating corporate financing constraints and optimizing corporate governance.Corporate reputation also plays a positive regulatory role.The heterogeneity analysis reveals that the effect of the VAT credit refunds policy in improving corporate tax compliance eismoreevidentin non-state-owned enterprises,that the incentive effect of the policy is more significant in larger scale enterprises under the incentives of the VAT credit refunds policy,and that the higher the degree of marketization of the locations,the greater the disincentive effect of the VAT credit refunds policy on the tax non-compliance of enterprises.Therefore,it is necessary to expandthe scope of the VAT credit refunds policy coverage,to further alleviate corporate financing constraints,to actively cultivate the main market players,and to motivate enterprises to improve their tax compliance with the tax credit ratings.