政治联系的税收歧视效应：“少征”还是“多返”——基于中国民营上市企业的实证研究
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| Title | Political Connection Effect on Tax Discrimination：“Less Levy ” or “More Refund”
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| 作者 | 潘文卿 代川 谢靖屿 |
| Author | Pan Wenqing, Dai Chuan and Xie Jingyu |
| 作者单位 | 清华大学经济管理学院；中山大学岭南学院 |
| Organization | School of Economics & Management, Tsinghua University；Lingnan College, Sun Yat-Sen University |
| 作者Email | panwq@sem.tsinghua.edu.cn；daich3@mail2.sysu.edu.cn |
| 中文关键词 | 政治联系；税收歧视；税收负担；FGLS；Tobit |
| Key Words | Political Connections; tax discrimination; tax burden; FGLS; Tobit |
| 内容提要 | 本文根据628家上市民营企业2004-2009年的非平衡面板数据，实证检验了中国民营企业政治联系的税收歧视效应。将政治联系细分为政府官员型和代表委员型，研究发现：(1)拥有政府官员型政治联系的民营企业将获得更低的实际税收负担率和更高比例的税收返还，即同时存在“少征”和“多返”效应，而代表委员型政治联系只存在“少征”效应；（2）从政治联系是否存在时滞效应方面看，无论是在税收征收环节，还是在返还环节，广义的政治联系与细分的两类政治联系均不存在明显的时滞性；（3）从微观的税率角度看，政府官员类政治联系通过影响流转税税率影响企业税收，而代表委员类政治联系则通过所得税机制影响企业税收。 |
| Abstract | This paper empirically examines the correlation between political connections of private firms and tax bias based on unbalanced panel data of 628 private firms listed from 2004 to 2009, subdividing the political connections into official, Congress or CPPCC background political connections The result shows that firms having official background political connections obtain both a lower tax burden ratio and a higher tax refund ratio，which indicates that tax discriminatory effect of “Less Levy” and “More Refund” are coexist. However, firms having CPPCC background political connections only obtain a lower tax burden ratio. Additionally, there is no obvious time-lag effect in the process of levy or refund. Specifically, official background political connections affect a firm’s tax burden by turnover tax ratio while CPPCC background political connections affect it by income tax ratio. |
| 文章编号 | WP633 |
| 登载时间 | 2014-07-03 |
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