Flexible Tax Collection And Management And Enterprises’ Tax Compliance

Taxes as a core component of fiscal revenues in planning,promoting social fairness,regulating macro economic and social resources configuration plays an important role,but the corporate tax avoidance will result in a huge loss of national tax revenue,will weaken tax on economic macro regulation and control ability,distort resource allocation efficiency,Microcosmic also can frustrate taxpayer to pay tax according to law enthusiasm.Therefore,how to improve corporate tax compliance and reduce tax loss has become a common concern of all countries.For enterprises,Tax is essentially a unilateral transfer of enterprise’s own resources to the government,which lead to the outflow of corporate cash and increase the difficulty of internal financing of enterprises.Tax avoidance is equivalent to a potential alternative financing method,Tax avoidance is equivalent to a potential alternative financing method,which will reduce the internal financing pressure of enterprises and ease the financing constraints of enterprises by reducing the cash outflow of enterprises.Under the background that most of enterprises are faced with financing constraints,enterprises naturally have tax avoidance motivation.Therefore,it is particularly important for the government to crack down on enterprises’ unreasonable tax evasion and safeguard national tax revenue through tax enforcement.However,in the current situation of the existence of a more perfect mandatory tax collection and management system,the tax evasion of enterprises is still endless,so it can be seen that the mandatory tax inspection is a little passive in improving the tax compliance of enterprises.This paper adopted the method of combining the qualitative analysis and quantitative analysis,on the basis of the implementation of related theoretical analysis,based on the tendency to score matching of double difference model,analyzes the flexible tax collection and administration,tax-paying credit rating system’s influence on the enterprise tax compliance behavior,and further to financing constraints as intermediary variable function test in the action path,At the same time,the heterogeneity test is carried out on the basis of considering the difference of property rights,nominal tax rate and the difference of tax collection and administration in the region.The first part of this paper firstly describes the research background and purpose of this paper,reviews the relevant literature at home and abroad,defines the relevant concepts,and puts forward the innovation and shortcomings of the paper after sorting out the framework of the paper.The second part theoretically analyzes how the flexible tax collection and administration influences the tax compliance behavior of enterprises through the role path of corporate financing constraints,and puts forward two research hypotheses based on the tax credit rating system implemented in China.The third part constructs the regression model of this paper,defines the relevant variables,and explains the sample selection and data sources.The fourth part is the analysis of the empirical results,showing and analyzing the regression results of the benchmark model,and implementing the robustness test and heterogeneity test.The fifth part is the conclusion and policy suggestions,summarizes the analysis conclusions of this paper,and puts forward countermeasures to further improve China’s tax credit rating system.In this paper,the research results show that as the mode of tax-paying credit rating of flexible tax collection and management significantly improves the A-class enterprise tax compliance,further studies have found that the system for the promotion of enterprise tax compliance function mainly through affect the enterprise financing constraints,and the incentive effect is obvious heterogeneity,It is more obvious for non-state-owned enterprises,enterprises with high tax rates and enterprises located in areas with low tax collection and administration.The innovation of this paper lies in the following two aspects.First,in view of the present situation of endogeneity problems caused by sample selection errors in traditional dual difference model,this paper adopts the dual difference model(PSM-DID)for empirical research,which alleviates the endogeneity problems that may exist in original data.Secondly,this paper introduces the financing constraints faced by enterprises as an intermediary variable into the empirical model to study the effect path of flexible tax collection on enterprises’ tax compliance behavior,which is conducive to clarifying the deep relationship between the two.