企业税负粘性研究:基于税务机关税收稽查的视角

以中国A股上市公司2008~2017年的数据为样本进行研究，发现我国上市公司存在明显的税负粘性现象，即营业收入减少时企业税负的减少量小于营业收入等额增加时企业税负的增加量。进一步研究发现，上述企业税负粘性受到税务机关税收稽查的影响，国税税收稽查收入比率显著影响企业税负粘性，地税税收稽查收入比率对企业税负粘性的影响不显著。最后，我们还发现企业税负粘性程度在不同产权性质的企业中存在显著不同，同时，国税税收稽查收入比率对产权性质不同的企业产生的影响也存在差异，国税税收稽查收入比率对国有企业税负粘性的影响在不显著，在非国有企业中则是显著的。

A Study on the Stickness of Enterprise Tax-Burden: From the Perspective of Tax Inspection by Tax Authorities

Based on the data of A-share listed companies in China from 2008 to 2017, this paper finds that there is obvious tax stickiness in China's listed companies, that is, when business income decreases, the reduction of corporate tax burden is less than the increase of corporate tax burden when business income increases equally. Further research finds that the above-mentioned tax stickiness of enterprises is affected by the tax inspection of tax authorities. The tax stickiness of enterprises is significantly affected by the income ratio of state tax inspection, while the tax stickiness of enterprises is not significantly affected by the income ratio of local tax inspection. Finally, we also find that the degree of tax stickiness of enterprises is significantly different in enterprises with different property rights. At the same time, the impact of tax inspection income ratio on enterprises with different property rights is also different. The impact of tax inspection income ratio on tax stickiness of state-owned enterprises is not significant, but in non-state-owned enterprises. In the enterprise, it is remarkable.