地方政府政绩诉求、政府补助与公司税负

发布时间：2018-11-25 22:19

【摘要】：本文以2007~2014年我国沪深A股非金融类上市公司为研究样本,检验了地方政府政绩诉求对政府补助的影响及其引发的公司实际税负变动,研究发现:地方政府政绩诉求(财政盈余、相对GDP增长率和相对失业率)会显著影响公司的政府补助,且地方国有公司获得的政府补助更高;财政盈余对低额补助和高额补助的正向影响更大,相对GDP增长率(相对失业率)整体上对高额补助的负向(正向)影响更大;政府补助可以显著降低公司整体税负水平,且公司税负越高,政府补助降低税负的效应越大。进一步的检验发现,公司税负的降低主要来源于增值税税负的降低;地方国有公司税负的降低来源于税费支付和税费返还,而非国有公司税负的降低主要来源于税费返还。政府补助是地方政府帮助公司降低税负的一个重要渠道。
[Abstract]:Based on the non-financial listed companies of Shanghai and Shenzhen A-shares in China from 2007 to 2014, this paper examines the impact of local government performance demands on government subsidies and the changes in the actual tax burden of companies, and finds that: local government performance claims (fiscal surplus). Relative GDP growth rate and relative unemployment rate) will significantly affect the company's government subsidies, and local state-owned companies receive higher government subsidies; The fiscal surplus has more positive influence on low subsidy and high subsidy, and negative (positive) influence on high subsidy relative to GDP growth rate (relative unemployment rate) as a whole. Government subsidies can significantly reduce the corporate tax burden, and the higher the corporate tax burden, the greater the effect of government subsidies to reduce the tax burden. Further tests show that the reduction of the corporate tax burden mainly comes from the reduction of the value-added tax burden, and the reduction of the local state-owned companies' tax burden comes from the payment of taxes and the return of taxes and fees, while the reduction of the tax burden of non-state-owned companies mainly comes from the tax return. Government subsidies are an important channel for local governments to help companies reduce their taxes.
【作者单位】：湖南大学工商管理学院;北京工商大学商学院;
【基金】：财政部全国会计科研课题重点项目“审计监督治理功能的作用机理、实施路径与促进机制研究”(2015KJA017) 湖南省社会科学基金项目“新常态下审计监督治理功能研究”(15YBA079)
【分类号】：F275;F812.45

【参考文献】