大数据驱动的税收征管与非上市公司高质量发展——基于创新行为的研究视角

Big Data-driven Tax Regulation and High-quality Development ofNon-listed Companies:A Study from the Perspective of Innovative Behavior

作为我国经济发展的重要力量,非上市公司创新行为是社会技术进步不可或缺的推动力。利用独特的全国税收调查数据,以金税三期工程在我国各省市的逐步试点作为政策冲击,探讨大数据驱动的税收征管是否以及如何影响非上市公司的创新行为。实证研究发现,在金税三期工程试点实施后,非上市公司加大了创新投入。机制检验发现,这种影响主要是通过大数据税收征管的公司治理效应和信息质量效应获得实现。异质性检验发现,大数据税收征管对非上市公司创新投入的影响与金税三期工程实施的客观条件和主观能动性,以及企业融资约束程度密切相关。进一步分析发现,在金税三期工程试点实施后,非上市公司的创新产出有了明显提升。

Non-Non-listed companies play a crucial role in driving China’s socio-economic development.This paper focuses on non-listed companies as the primary research subjects and examines the impact of big data-driven tax collection and management on their innovative behavior,using the gradual piloting of the Golden Tax Phase III Project as a policy shock.Empirical research reveals that the implementation of the Golden Tax Phase III Project has led to an increase in innovation investment by non-listed companies.This impact is primarily achieved through the corporate governance effect and the information quality effect.Heterogeneity tests further demonstrate that the influence of big data tax collection and management on innovation investment in non-listed companies is closely tied to various factors.These factors include the objective conditions and subjective initiative of the implementation of the Golden Tax Phase III project,as well as the degree of corporate financing constraints.Additionally,this paper finds that the implementation of the Golden Tax Phase III Project has significantly improved the innovation quality of non-listed companies.The findings of this study provide valuable insights into promoting high-quality economic development in the context of the rapid advancement of big data,cloud computing,artificial intelligence,and other information technologies.