文献类型：期刊文献

中文题名：税收征管经历独董能降低企业税负吗

英文题名：Can Independent Directors with Experience of Tax Enforcement Reduce Enterprise Tax Burden?

作者：赵纯祥[1];张敦力[1];杨怏[1,2];马光华[3]

第一作者：赵纯祥

机构：[1]中南财经政法大学会计学院,430073;[2]中南民族大学外国语学院,430074;[3]新乡学院商学院,453000

第一机构：中南财经政法大学会计学院,430073

年份：2019

卷号：0

期号：11

起止页码：70-77

中文期刊名：会计研究

外文期刊名：Accounting Research

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2017】；CSSCI:【CSSCI2019_2020】；

基金：财政部“会计名家培养工程”;财政部“全国会计领军人才(学术类)特殊支持计划”;教育部人文社会科学项目(15YJC630184);湖北省技术创新专项软科学研究项目(2018ADC027)的资助.

语种：中文

中文关键词：税收征管;独立董事;企业税负

外文关键词：Tax Enforcement;Independent Directors;Enterprise Tax Burden

摘要：本文利用2008-2017年我国A股上市公司的数据,实证检验了税收征管经历独立董事与企业税负的关系,研究发现,税收征管经历独董可以显著降低上市公司实际税负,在运用分年度分行业倾向得分匹配法、双重差分模型和Heckman两阶段法控制内生性问题后,该结论依然成立。进一步研究发现,企业聘请本地税收征管经历独董能更显著降低企业实际税负,没有证据表明这类独立董事可以让企业适用较优惠的名义税率,而是通过影响计税依据来降低企业税负,相比于企业高管的政治关联,税收征管经历独董对于降低企业税负具有独特作用。
We explore the relationship between independent directors with the experience of tax enforcement and the tax burden of the listed companies by means of an empirical test.Our study is based on a sample of A-share companies listed in Shanghai and Shenzhen stock markets,covering the years from 2008 to 2017.We find that the actual tax burden is significantly lessened in the listed companies with such directors.The conclusion still stands valid after PSM by both year and industry,DID model and Heckman two stages method are applied to control endogeneity.Further research indicates that the actual tax burden of the companies employing independent directors with the experience of local tax enforcement can be more significantly reduced.However,no evidence shows lower nominal tax rate can be applied to the companies with such independent directors.These directors may exert their influence on taxation basis so as to lessen corporate tax burden.Therefore,independent directors with the experience of tax enforcement can play a unique role in corporate tax reduction,which differs from the role played by top managements with political connections.