论文部分内容阅读
企业规模对企业实际税率的影响,无论是理论还是实证上都没有一致的结论,更为重要的是与此相关的实证文章都没有在征税机构(国税局/地税局)上进行区分。本文利用世界银行2005年对中国企业投资环境调查数据,发现企业规模每增加1个百分点,地税实际税率平均下降2.1个百分点,而国税的实际税率相反却增加0.4个百分点。利用2002年的所得税分享改革作为自然实验,我们排除了因税种差异导致企业规模对实际税率异质性影响的可能,证明税收征管机构的不同才是本质原因。进一步利用量化的政企关系指标,我们探讨了企业与政府职能部门间关系,尤其是与税务部门关系,如何作为中间变量建立起企业规模与实际税率之间联系。本文有助于理解中国特殊制度背景下企业实际税率的决定因素。
The effect of firm size on the actual tax rate of the firm has no consistent conclusions either theoretically or empirically. What is even more important is that none of the empirical papers related to the firm make a distinction between the tax authorities (IRS / IRS). Based on the World Bank survey of investment environment in China conducted by the World Bank in 2005, this paper found that for each 1% increase in the size of the enterprise, the actual tax rate of local government tax dropped by 2.1 percentage points while the actual tax rate of the national tax increased by 0.4 percentage point on the contrary. Using the 2002 tax sharing reform as a natural experiment, we exclude the possibility that the size of the firm will affect the heterogeneity of the actual tax rate due to tax differences. It is proved that the difference between tax collection agencies is the essential reason. Further use of quantified indicators of the relationship between government and enterprises, we discussed the relationship between business and government departments, especially with the tax department, how to establish the relationship between the size of the enterprise and the actual tax rate as an intermediate variable. This article helps to understand the determinants of the firm’s tax rate in the context of China’s special regime.