李建军,王冰洁

• 1:西南财经大学财税学院

摘要(Abstract)：

本文借助“金税三期”实施这一准自然实验，考察税收征管加强带来的税负上升对企业全要素生产率的影响。研究发现：税收征管加强显著降低了企业全要素生产率，这一结论在一系列稳健性检验中依然成立；该影响对属地税局管理的企业、高融资约束企业和创新型企业的全要素生产率减降作用更为明显。进一步分析发现，税收征管加强及企业税负提高，通过弱化企业资本配置效率、抑制技术创新，降低了企业的全要素生产率。本研究为深化税收征管改革，以加强税收征管支撑税制改革和高质量发展提供了经验证据。

关键词(KeyWords)： 税收征管;税收负担;全要素生产率;金税三期

Abstract:

Keywords:

基金项目(Foundation): 国家社会科学重大项目“大规模减税降费的效应评估与政策优化研究”(20&ZD078)的支持

作者(Author): 李建军,王冰洁

DOI: 10.16513/j.cnki.cje.20221014.001

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• (1)中国政府网《营改增累计减税近2万亿元》http://www.gov.cn/xinwen/2018-01/18/content_5257720.htm。
• (2)《国务院关于印发所得税收入分享改革方案的通知》(国发[2001]37号),《国家税务总局关于调整新增企业所得税征管范围问题的通知》国税发[2008]120号,《国家税务总局关于加强国家税务局、地方税务局互相委托代征税收的通知》(税总发[2015]155号)。