大数据治税、供需协调成本与企业供应链多元化——基于税收大数据平台运行的证据

Big Data Tax Governance,Supply-Demand Coordination Costs,and Enterprise Supply Chain Diversification—Evidence Based on the Operation of the Tax Big Data Platform

本文使用双重差分法和2010—2018年中国A股上市公司数据,实证检验了税收大数据平台运行对企业供需协调成本与供应链多元化的影响。研究发现税收大数据平台运行能够显著降低企业供需协调成本。机制分析表明,直接效应表现为税收大数据平台的运行可以降低企业的供需不确定性;间接效应则表现在税收大数据平台运行会驱动企业数字化转型,两种效应同时减少企业外部信息不对称,降低供需协调成本。上述影响有助于企业供应链多元化发展,提升供应链稳定性和安全性。此外,异质性分析表明,税收大数据平台降低企业供需协调成本的效应在市场竞争能力弱、股权集中度高的企业更为显著。本文有助于深入把握税务部门大数据治税的理论内涵,为进一步推动税收治理现代化、降低企业供应链成本提供了积极的政策启示。

Based on the difference-in-differences(DID)method,using data from Chinese A-share listed companies from 2010 to 2018,this study analyzes the impact of the operation of Tax Big Data Platform on enterprises’supply-demand coordination costs and supply chain diversification.It finds that the operation of Tax Big Data Platform significantly reduces the costs of supply-demand coordination for enterprises.Mechanism analysis shows that,on the one hand,the operation of the Tax Big Data Platform can reduce the uncertainty of supply-demand of enterprises,on the other hand,it will drive the digital transformation of enterprises.Both effects simultaneously reduce external information asymmetry of enterprises and lower the cost of supply-demand coordination.These effects ultimately contribute to the diversified development of enterprise supply chains,enhancing their stability and security.In addition,the heterogeneity analysis shows that the effect of Tax Big Data Platform on reducing the cost of supply-demand coordination is more significant among those enterprises with weaker market competitiveness and higher equity concentration.The study is helpful to deeply understand the theoretical connotation of big data tax governance,and provide valuable policy insights for further promoting the modernization of tax governance and reducing the cost of enterprise supply chain.