作　　者： ; (李伟）;

机构地区： 同济大学经济与管理学院

出　　处： 《中国工业经济》 2021年第9期156-173,共18页

摘　　要： 学者们就企业规模如何影响其所得税实际税负进行了大量研究。然而,企业规模是一个抽象概念,鲜有文献讨论哪些规模会影响企业税负。结合增值税征管的实践,本文对这一问题进行研究。基于1998—2007年中国工业企业数据,本文发现,影响企业增值税有效税率的是员工人数、固定资产等可见规模。企业的可见规模越大,其增值税有效税率越高,特别是在税务机关加强税收征管的情况下,可见规模对增值税有效税率的影响更大。相比之下,无形资产规模越大的企业,其增值税有效税率反而越低。进一步研究发现,在下游产业或者金融不发达地区,可见规模对增值税有效税率的影响更大,而产权保护水平的提高有效地削弱了可见规模对增值税有效税率的影响。本文的启示是,提高增值税征管效率,不能仅仅局限于税收领域,还要拓展到金融领域。推进电子支付和普惠金融,将更多交易纳入银行结算系统也是提高增值税征管效率、实现"依法治税"目标的重要路径。 Scholars have done a lot of research on how firm size affects the effective corporate income tax rate.However,firm size is an abstract concept,and there is few studies that discuss what kind of size affects ETR.Based on the practice of VAT collection in China,this paper attempts to explore the question.Using the data of China’s industrial enterprises from 1998 to 2007,we find that the visible size of a firm,which includes the number of employees and fixed assets,has a positive effect on its effective VAT rate,especially in cases when the tax authorities tighten the tax enforcement.We also find that the effect of visible size on effective VAT rate is stronger for firms in downstream industries,firms in areas with underdeveloped financial industry or with poor property rights protection.The findings of this paper imply that the efforts to improve VAT collection should not be restricted only in the field of taxation,but rather should be extended to the development of financial industry.Bringing more transactions into the banking payment and clearing system through promoting electronic payment and Inclusive Finance is also an important way to improve VAT collection and eventually achieve the ultimate goal of"ruling tax according to law".

关 键 词： 可见规模 以票管税 增值税征管 增值税有效税率 金融发展

领　　域： [经济管理—企业管理] [经济管理—国民经济]