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目前我国正处在经济体制转轨时期,造成了我国企业产生大量的“寻租”活动。一旦企业利用“寻租”活动向政府获取有利于自身的税收政策实现减税的目的,不但会扰乱市场秩序,还会造成我国税收收入的流失,所以本文以2010—2014年中国沪深A股主板上市公司为样本,实证研究了不同产权性质下非生产性支出对企业税负的影响,并进一步比较分析了地方政府行政效率存在差异的环境下,企业的非生产性支出对其税负的影响会有所不同。研究发现:民营企业的非生产性支出会显著减少其税负水平,而国有企业的非生产性支出不影响其税负水平;同时,在地方政府行政效率较高的环境里,民营企业的非生产性支出不会显著影响其税负水平;而在地方政府行政效率较低的环境里,民营企业的非生产性支出会显著影响其税负水平。本文为加大推进简政放权以及市场化经济体制改革提供了理论依据。
At present, our country is in a transitional period of economic structure, resulting in a large number of “rent-seeking” activities in our country’s enterprises. Once enterprises use the “rent-seeking ” activities to the government to obtain its own tax policy to achieve the purpose of tax cuts will not only disrupt the market order, but also cause the loss of tax revenue in China, so this article from 2010 to 2014 China Shanghai and Shenzhen A-share listed companies as a sample, the empirical study of the non-productive expenditure under different property rights on corporate tax burden, and further comparative analysis of the differences in the efficiency of local government administrative environment, the corporate unproductive expenditure of its tax The negative impact will be different. The result shows that the non-productive expenditures of private enterprises can significantly reduce their tax burden, while the non-productive expenditures of state-owned enterprises do not affect their tax burden. Meanwhile, in the environment where the efficiency of local government administration is relatively high, Productive expenditures will not significantly affect their tax burden levels; while in the lower administrative efficiency of local governments, non-productive expenditures of private enterprises will significantly affect their tax burden levels. This article provides a theoretical basis for promoting the reform of decentralization and market-oriented economic system.