Research On The Influence Of Tax Collection Strategy Adjustment On The Stickiness Of Corporate Income Tax Burden

The adjustment of tax collection and administration strategies is necessary to reduce the burden on market entities,improve people’s welfare,and ensure stable development while guaranteeing the implementation of tax and fee policies.In March 2022,the Chinese government issued "Opinions on Further Deepening the Reform of Tax Collection and Administration",which outlines the future direction for promoting the reform of the tax system,improving tax law enforcement and service,and promoting tax regulation.The reform of the tax collection and administration system requires balancing leniency with severity while studying the stickiness of corporate income tax burden to reveal its changing characteristics and context.Therefore,studying the relationship between tax strategy adjustments and corporate income tax viscosity can improve internal tax governance levels and promote tax co-governance patterns in China.The main research questions of the thesis center on three aspects: First,can the adjustment of tax collection strategy theoretically affect the stickiness of corporate income tax burden? Second,what is the actual performance of the relationship between the adjustment of tax collection strategy and the stickiness of corporate income tax burden? Third,what is the future trend of this relationship? The thesis employs theoretical,empirical,and econometric analysis methods to provide relevant research conclusions.Using literature research,historical induction,logical deduction,and econometric analysis,the thesis examines the adjustment of tax collection strategies and the stickiness of corporate income tax burden.The thesis draws upon theoretical frameworks,including the theory of information asymmetry,the theory of macro-control and cost behavior,and the landslide framework,to guide the implementation and optimization of tax collection and management strategies.Mechanism analysis shows how different collection strategies with different policy guarantee mechanisms affect the quality of tax-related information disclosure of enterprises and ultimately impact the fairness of corporate income tax.Mathematical model construction indicates that the adjustment of tax collection strategy affects the stickiness of corporate income tax burden through its impact on the actual corporate income tax rate and the degree of difference in corporate tax.The empirical analysis reveals several key findings.Firstly,through a review of policy texts,the thesis identifies that the adjustment of tax collection and management strategy signifies the shift from a tax administration concept to a tax governance concept.The mandatory tax collection strategy focuses on the law enforcement concept of "unified standard and adhering to the bottom line," while the voluntary tax collection strategy prioritizes the service concept of "tax collection for the people and demand-oriented." The committed tax collection strategy emphasizes the regulatory philosophy of "strengthening reporting and preventing risks." Secondly,practical analysis demonstrates that the mandatory tax collection strategy emphasizes standardized law enforcement and taxpayer compliance,while the voluntary tax collection and management strategy prioritizes tailored tax services,flexible law enforcement,accurate delivery of preferential policies,tax credit management,and optimized tax payment experience.The committed tax collection strategy focuses on international tax cooperation and innovative regulatory methods.Thirdly,analysis of data from the Chinese construction and catering industries between 1999 and 2021 reveals that the stickiness of corporate income tax burden is greater in the construction industry than in the catering industry.There is also a significant difference in the stickiness of corporate income tax burden before and after 2015,likely due to the adjustment of tax collection and administration strategies that began in 2015.From an empirical perspective,the thesis selects three policy practices for the adjustment of tax collection and administration strategies after carefully studying relevant opinions.Firstly,combining the content of normative law enforcement at the practical level,the "Social Security Collection and Administration Organization Reform" policy is selected as the typical policy of compulsory tax collection and management.Secondly,combining the flexible service content at the practical level,the "Bank Tax Interaction" policy is selected as a typical policy of voluntary tax collection and management strategies.Thirdly,combined with the precise supervision content at the practical level,the "Cb CR" policy is selected as a typical policy of committed tax collection and management strategy for investigation.The thesis constructs a multi-period differential model to investigate the effects of these policies on the tax stickiness of listed enterprises,small and micro enterprises,and multinational enterprises.The results show that the implementation of the "Social Security Collection and Administration Organization Reform" policy effectively enhances the stickiness of corporate income tax burden.The "Bank Tax Interaction" policy suppresses small and micro enterprises’ income tax interaction and inhibits the tax burden stickiness of small and micro enterprises in the central region,private sector,and service industry.The implementation of the "Cb CR" policy enhances the stickiness of corporate income tax burden,with state-owned enterprises and service industries exhibiting greater viscosity.The thesis also identifies various intermediary variables and moderating variables that are involved in the effect of these policies on tax stickiness and fairness.Based on the research conclusions regarding the relationship between the adjustment of tax collection and management strategies and the stickiness of corporate income tax burden,several policy implications are derived.Firstly,it is recommended to implement tax collection and management strategies that enhance corporate tax-related information transparency,reduce tax information asymmetry,and ease the stickiness of corporate income tax burden.Secondly,it is necessary to develop innovative tax collection and management strategies tailored to the characteristics of different enterprises,guide them to understand the changes in their corporate tax burden accurately,strengthen their financial systems,improve their policy acquisition awareness,and enhance the fairness of corporate tax burden.Thirdly,mandatory tax collection and management strategy must increase tax law enforcement efficiency,reduce collection and management gaps,encourage enterprises to pay taxes with integrity,and reduce the sticky nature of corporate income tax burden.Fourthly,the committed tax collection and management strategy should guide enterprises to pay taxes with integrity and weaken the motivation for earnings management through precise supervision of tax differences.Lastly,the design of voluntary tax collection and management strategy should focus on the challenges faced by enterprise operations,improve tax services to cultivate compliant development,and enhance the business environment.The thesis makes four significant contributions.Firstly,it uses more extensive sample data to study listed enterprises and small and micro enterprises simultaneously,expanding the research scale compared to previous studies.Secondly,the thesis categorizes the adjustment of tax collection and administration strategies into compulsory tax collection and administration strategies,voluntary tax collection and administration strategies,and committed tax collection and administration strategies,providing a more rational approach to analyzing tax collection and administration strategy adjustments.Thirdly,the thesis builds a mathematical model to analyze the influence path of tax collection strategy adjustments on the stickiness of corporate income tax burden,using the difference between the corporate income tax rate and tax association as an entry point to further analyze the effect of tax collection strategy adjustments on the stickiness of corporate income tax burden.Fourthly,the thesis incorporates the stickiness of enterprise income tax burden and anti-stickiness of enterprise income tax into the same analytical framework,expanding the research scope on the governance effect of tax collection and administration and enterprise tax-related behaviors.