增值税改革与企业所得税避税的联动效应——来自增值税税率简并改革的证据

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance:Evidence from the VAT Rate Simplification Reform

降低增值税占比的同时,提高企业所得税占比,是我国税制改革的重要“两翼”,而增值税减税改革可能引发企业所得税的联动反应。文章基于避税的权衡理论,研究了2017年、2018年增值税税率简并改革对企业所得税避税的影响。研究发现,增值税税率简并改革后,企业显著降低了所得税避税程度;企业现金留存增加、地方政府财政压力和税收征管强度增大,是增值税税率简并改革影响企业所得税避税的重要机制;增值税税率简并改革对企业避税的抑制作用在增值税税负率高、竞争能力强和融资约束程度大的企业中更加显著。此外,企业不仅减少了账税差异避税行为,还减少了比较隐蔽的账税一致避税行为。文章从间接税和企业所得税联动的视角探究了增值税税率简并对企业所得税产生的外溢效应,揭示了增值税改革优化税收结构的重要作用。

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden.An important research question is whether the VAT reform causes the adjustment of the tax payment behavior of enterprises,and thus has an impact on the tax burden of enterprise income tax.If such an influence path exists,it means that in addition to tax legislation,indirect tax reform itself has a linkage effect on direct taxes.Based on the trade-off theory of tax avoidance,this paper uses a staggered DID model to study the impact of VAT rate simplification reform in 2017 and 2018 on corporate income tax avoidance.The findings are as follows:After the VAT rate simplification reform,enterprises significantly reduce the degree of tax avoidance.The increase of corporate cash retention,the financial pressure of local governments,and the intensity of tax enforcement are the important mechanisms of VAT rate simplification reform affecting corporate income tax avoidance.The inhibition effect of VAT rate simplification reform on corporate tax avoidance is more significant in enterprises with a higher VAT tax burden rate,stronger competitiveness,and greater financing constraints.Moreover,enterprises not only reduce the book-tax different tax avoidance,but also reduce the book-tax conforming tax avoidance.The research findings reveal the linkage effect between indirect tax system and income tax system,expand the study of corporate income tax avoidance,and also reveal the policy effect of VAT rate simplification from the perspective of tax system linkage.The research revelation is that deepening VAT tax reduction reform is conducive to getting closer to VAT tax neutrality and optimizing tax structure,and favorable tax burden policies are conducive to guiding enterprises to proactively improve tax compliance.