上市公司与政府的税负议价能力测度——基于双边随机前沿模型的实证研究

发布时间：2018-03-29 21:35

本文选题：上市公司　切入点：政府　出处：《税务与经济》2017年04期

【摘要】：基于中国A股上市公司2008~2015年的财务数据,采用双边随机前沿模型探讨政府在税收征收与企业在税收规避中的议价能力。研究得出:政府和企业有不同的税收议价能力,企业在税负规避中处于强势地位。政府平均倾向以25.72%提高企业在"合理税率"基础上的实际税率,而企业平均倾向以39.47%降低自身实际税率,企业最终需要缴纳的实际税率低于"合理税率"达13.75%;相对于民营企业,国有企业显示出更强的税收规避能力,国有企业与政府税负议价的"净效应"使其最终需要缴纳的实际税率低于"合理税率"达16.22%;税收规避能力存在行业个体效应,其中农林行业的税负规避能力最强,而房地产行业的税收规避能力最弱。因此,需进一步完善税法,并强化对国有企业的税收稽查。
[Abstract]:Based on the financial data of Chinese A-share listed companies from 2008 to 2015, the bilateral stochastic frontier model is used to study the bargaining power of government in tax collection and enterprise in tax evasion. Enterprises are in a strong position in tax evasion. The average government tends to increase the effective tax rate on the basis of "reasonable tax rate" by 25.72%, while the average enterprise tends to reduce its own effective tax rate by 39.47%. The actual tax rate that enterprises ultimately have to pay is lower than the "reasonable tax rate" by 13.75.The state-owned enterprises have shown stronger ability to evade taxes compared with private enterprises. The "net effect" of tax negotiation between state-owned enterprises and the government makes the actual tax rate that they need to pay in the end to be lower than that of "reasonable tax rate" up to 16.22.The tax evading ability of the state-owned enterprises and the government has an individual effect in the industry, among which the agricultural and forestry industries have the strongest ability to evade the tax burden. Therefore, it is necessary to further improve the tax law and strengthen the tax inspection of state-owned enterprises.
【作者单位】：武汉大学经济与管理学院;
【分类号】：F812.42;F832.51

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