地方财政压力会影响企业税负粘性吗——一种企业税负“痛感”的解释

当代财经 ›› 2022, Vol. 0 ›› Issue (6): 37-49.

地方财政压力会影响企业税负粘性吗——一种企业税负“痛感”的解释

庄序莹¹, 周子轩²

1.对外经济贸易大学国际经济贸易学院,北京 100029;
2.中国铁建房地产集团,北京 100036

收稿日期:2021-08-15 修回日期:2022-05-13 出版日期:2022-06-15 发布日期:2022-09-09
通讯作者: 庄序莹,对外经济贸易大学教授,经济学博士,主要从事财税理论与政策研究,联系方式ty1662568@126.com
作者简介:周子轩,中国铁建房地产集团税务项目研究助理,税务师,主要从事税收筹划理论与实务研究。
基金资助:
国家自然科学基金项目“中国区域间市场整合研究：微观机制与外部效应”（71673044）

Will Local Fiscal Pressure Affect the Stickiness of Corporate Tax Burdens? An Explanation of the“Painful Feeling”of Corporate Tax Burden

ZHUANG Xu-ying¹, ZHOU Zi-xuan²

1. University of International Business and Economics, Beijing 100029;
2. China Railway Construction Real Estate Group, Beijing 100036, China

Received:2021-08-15 Revised:2022-05-13 Online:2022-06-15 Published:2022-09-09

摘要/Abstract

摘要： 减轻企业税负及税负粘性的“痛感”,有助于企业扩大生产规模、提高创新能力。近年来我国减税降费成果瞩目,但经济下行使各地方政府财政压力日益增大,企业依然感到“税负过重”。基于此,利用2009—2020年沪深两市A股上市公司的样本数据,研究了地方财政压力对企业税负粘性的影响。结果表明：我国上市公司普遍存在税负粘性现象,滞后一期财政压力对企业税负粘性有显著影响。在地方财政压力持续增大时,税务机关可能会重点关注避税程度高以及规模大的企业,造成其税负粘性更大,税负“痛感”增强,主要表现为企业利润增加时,被关注企业所得税的边际增量显著大于利润下降时的边际减少量。因此,政府应建立减税降费和缓解地方财政压力的协同机制,加快地方主体税制建设;协调税制改革和税收征管制度,减少弹性征管空间以降低企业税负粘性。同时,企业应提高纳税遵从度,培育企业自身税务核心竞争力,合理进行税收筹划活动以降低税负粘性。

关键词: 地方财政压力, 企业税负粘性, 税负“痛感”, 减税降费

Abstract: Alleviating the painful feeling of corporate tax burden and the stickiness of tax burden will help the enterprises to expand production scale and improve innovation capabilities. Recently, China has achieved remarkable results in the reduction of taxes and fees, however, the financial pressure of various local governments is increasing in the context of economic downturn, and enterprises still feel that they are“overtaxed”. In view of this situation, this paper makes use of the sample data of A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2020 to study the impact of fiscal pressure on the stickiness of corporate tax burden. The results show that the taxation stickiness commonly exists in China’s A-share listed companies, and that a lagging period of fiscal pressure has a significant impact on the sticky corporate tax burden. If the financial pressure continues to increase, the tax authorities may focus on the large scale enterprises or enterprises with a high degree of tax avoidance, resulting in greater tax stickiness and increased“painful feeling”of tax burden. This is mainly manifested that when the corporate profit increases, the marginal increment of the noted corporate income tax is significantly larger than the marginal decrease when the profit decreases. Therefore, the government should establish a coordination mechanism for reducing taxes and fees and alleviating local financial pressure, accelerate the construction of local main tax system, coordinate the tax reform and tax collection and management system, and reduce the elastic room of tax collection and management, so as to reduce the stickiness of corporate tax burden. Meanwhile, enterprises should improve their tax compliance, foster their own tax core competitiveness, and rationally conduct tax planning activities to reduce tax bearing stickiness.

Key words: local financial pressure, stickiness of corporate tax burdens, painful feeling of text burden, reduction of taxes and fees

中图分类号:

F812.42

庄序莹, 周子轩. 地方财政压力会影响企业税负粘性吗——一种企业税负“痛感”的解释[J]. 当代财经, 2022, 0(6): 37-49.

ZHUANG Xu-ying, ZHOU Zi-xuan. Will Local Fiscal Pressure Affect the Stickiness of Corporate Tax Burdens? An Explanation of the“Painful Feeling”of Corporate Tax Burden[J]. Contemporary Finance & Economics, 2022, 0(6): 37-49.

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