纳税信用评级的避税治理效应研究——基于设立低税率异地子公司的视角
学术
财经
2025-01-17 09:00
上海
纳税信用评级的避税治理效应研究——基于设立低税率异地子公司的视角
A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries
《外国经济与管理》2025年47卷第1期 页码：21-37 online：2025年1月20日
中：周泽将 , 刘瑾 , 雷玲
英：Zhou Zejiang , Liu Jin , Lei Ling
作者单位：安徽大学 商学院, 安徽 合肥 230601
摘要：作为新型税收征管方式，纳税信用评级旨在通过守信激励机制引导企业自觉诚信纳税，其对避税能否发挥有效的治理作用值得探究。本文以企业设立低税率异地子公司为切入点，研究发现，纳税信用评级能够有效发挥避税治理效应，具体表现为当集团母公司纳税信用等级被评定为A级后，其设立低税率异地子公司的比例显著降低。机制检验表明，纳税信用评级主要通过为企业提供优惠便利并提升企业声誉风险来发挥避税治理效应。异质性检验显示，在地区社会信任程度低、行业经济地位低、产品独特性高的样本组中，纳税信用评级的避税治理效应更为明显。文章深化了纳税信用评级改善企业税收遵从的相关研究，同时也为税务机关针对集团公司有的放矢地开展反避税防控工作提供了有益参考。
关键词：纳税信用评级；避税治理；集团公司；低税率异地子公司
Summary: As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth exploring whether it can play an effective governance role in tax avoidance. Taking the establishment of low-tax-rate nonlocal subsidiaries as the starting point, the study finds that tax credit rating can effectively exert the tax avoidance governance effect, which is manifested in that when the tax credit rating of the parent company of the group is rated as A, the proportion of establishing low-tax-rate nonlocal subsidiaries is significantly reduced. Mechanism testing shows that tax credit rating exerts the tax avoidance governance effect mainly by providing preferential convenience for enterprises and enhancing corporate reputation risk. Heterogeneity analysis shows that in the sample group with low regional social trust, low industrial economic status, and high product uniqueness, tax credit rating has a more significant effect on tax avoidance governance. This paper deepens the relevant research on tax credit rating to improve corporate tax compliance, and provides useful reference for tax authorities to carry out targeted anti-tax avoidance prevention and control work for group companies.
Key words:tax credit rating; tax avoidance governance; group companies; low-tax-rate nonlocal subsidiaries
DOI：10.16538/j.cnki.fem.20240827.203
收稿日期：2024-02-07
基金项目：国家自然科学基金面上项目（72172001）；安徽省自然科学基金资助优青项目（2208085Y22）
