关键词: 信息技术, 税收风险管理, 企业税负, “金税三期”工程

Abstract: Strengthening tax risk management is an effective measure to improve enterprise tax compliance, as well asthe important content to further deepen the reform of tax collection. Based on the data of A-share non-financial enterprises listed in Shanghai and Shenzhen stock exchanges, this paper systematically analyzes the impact of tax risk management based on modern information technology on the tax burden of micro-corporates. It is found that strengthening tax risk management is beneficial to standardizing the tax declaration behavior of enterprises, thus increasing the tax burden of enterprises. The heterogeneity of the impact of tax risk management on corporate tax burden is that tax risk management has no significant impact on corporates with too high or too low tax burden, however, tax risk management has a greater impact on corporates with stronger relationship between government and corporates, and optimizing the allocation of human resources of tax authorities can better exert the governance effect of tax risk management. Therefore, in order to improve the governance effect of tax risk management, tax authorities should make full use of modern information technology in information acquisitionand analysis, so as to improve the ability of tax risk management; strengthen the management of tax risks, so as to raise the costs of tax evasion of enterprises; and optimize the allocation of human resources in tax authorities and give full play to the governance effect of tax risk management.

Key words: information technology, tax risk management, enterprise tax burden, “Golden Tax-Ⅲ”project