Based on the data of A-share listed enterprises,this paper uses the quasi-natural experiment caused by the pilot promotion of the Third Phase of Golden Tax Project to investigate its policy effect on the tax burden of enterprises with the moderating effect of Progressive Difference-in-Differences Model.It reveals that tax informationization construction can significantly reduce the tax burden of enterprises,and the policy effect is affected by the scale of enterprises.The smaller the scale of enterprises,the more obvious the tax burden reduction policy effect brought by tax informationization.The policy effect is also dependent on regional characteristics.The policy effect is significant in the eastern and central regions,but not in the western and northeastern regions.The Third Phase of Golden Tax Project has solved conflicts between tax informationization construction and tax burden reduction of enterprises.The conclusion helps understand the relationship between tax informationization construction and tax burden reduction of enterprises correctly.
关键词
税收信息化/企业税收负担/企业规模/金税三期/渐进双重差分模型
Key words
Tax Informationization/Enterprise Tax Burden/Enterprise Scale/Third Phase of Golden Tax Project/Progressive Difference-in-Difference Model
维普
万方数据