Regarding the issue of the digital upgrade of tax collection and administration affecting the efficiency of resource allocation,this paper uses the difference-in-differences method.Based on the national tax survey data from 2010 to 2015,it empirically tests the impact of the digital upgrade of tax collection and administration represented by the implementation of the Golden Tax Project Ⅲ on the efficiency of resource allocation and its mechanism.It is found that narrowing the actual tax rate differences of enterprise income tax and value-added tax among enterprises within the industry significantly improves the efficiency of resource allocation,and the effect is more obvious for medium-sized,small-sized and micro-sized enterprises with stronger tax evasion motives within the industry.The research conclusion provides a reference for enterprises to improve the efficiency of resource allocation.
关键词
税收征管/数字化升级/资源配置/金税三期工程/实际税率
Key words
tax collection and administration/digital technology upgrade/resource allocation/the Golden Tax Project Ⅲ/effective tax rates
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