企业规模、政企关系与实际税率——来自“投资环境调查2004”的证据
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| Title | Firm Size, Government-Firm Relationship and Effective Tax Rates——Evidence from “Investment Climate Survey 2004”
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| 作者 | 邹静娴 申广军 纪洋 |
| Author | Zou Jingxian, Shen Guangjun and Ji Yang |
| 作者单位 | 北京大学 |
| Organization | China Center for Economic Research, National School of Development, Peking University |
| 作者Email | zoujingxian@gmail.com；hnshgj@126.com；jiyangpku@163.com |
| 中文关键词 | 企业规模 实际税率 政企关系 国税 地税 |
| Key Words | Firm Size; Effective Tax Rates; Government-Firm Relationship; State Tax; Local Tax |
| 内容提要 | 企业规模对企业实际税率的影响，无论是理论还是实证上都没有一致的结论。更为重要的是与此相关的实证文章都很少涉及影响渠道分析，也没有具体区分国税、地税不同税种对企业规模的不同反应。本文利用世界银行2005年对中国企业投资环境调查数据，使用量化的政企关系评分指标进行实证研究，发现大企业可以凭借其更好的政府关系，在地税层面获得税收优惠，但此渠道在国税层面不显著。具体而言，企业规模每增加1%，地税实际税率平均下降0.4个百分点，而国税的实际税率将增加0.5个百分点。 |
| Abstract | So far there exists no consensus about the effect of firm size on effective tax rates, both theoretically and empirically. Further very little empirical work involves discussion on the channels behind, let alone the distinction between different reactions to state tax and local tax. To bridge this gap, this paper aims to quantify the index of government-firm relationship and empirically test how firm size affects effective tax rates via the channel of such relationship. It is found that firm size is positively correlated with government- firm relationship and the related benefit on tax comes in the reduction on local tax. Specifically speaking, a percent increase in firm size is associated with 0.4 percentage points reduction in local tax while 0.5 percentage points increase in state tax. |
| 文章编号 | WP693 |
| 登载时间 | 2014-09-11 |
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