The Impact Of The Standardization Of Tax Collection And Management On The Tax Burden Of Enterprises

As the main source and important pillar of national revenue,ensures that "all tax revenue receivable" is the premise of promoting high-quality economic development.In order to strengthen tax collection and administration,the State Administration of Taxation began to focus on standardizing the discretion of tax administrative punishment and successively launched the golden tax project and tax credit rating.However,there is still a tax evasion phenomenon in China,and it is common,resulting in a large number of tax loss.From the perspective of the A-S model of tax evasion,improving the punishment intensity and inspection intensity of the tax authorities to the tax evasion enterprises can increase the cost of tax evasion of enterprises,and in turn,reduce the tax evasion behavior of enterprises more effectively.Therefore,the provinces and cities to accelerate the launch of tax administrative penalty discretionary benchmark,and unified implementation of the discretionary benchmark,further standardize the tax collection and management,so as to more effectively reduce the tax evasion of enterprises,make the tax revenue as far as possible to achieve "as receivable",guarantee the national tax revenue.Different from the previous studies on measuring the degree of tax collection and management through the consequences of tax collection and administration,this paper studies the influence of the standardization of tax collection and administration from the perspective of the benchmark of tax administrative penalty discretion.This paper takes the benchmark of tax administrative penalty as the natural experiment,and studies the influence of tax collection and administration standardization on enterprise tax burden from five parts.Firstly,through the systematic review of domestic and foreign literature,this paper clarifies the relevant theories of the standardization of the enterprise tax burden and the standardization of tax collection and administration on the mechanism of the enterprise tax burden.Then,using the financial data of a-share listed companies in2014-2021,select the variables and set the model,use the double difference method,check the benchmark regression,stability and ogeneity,and analyze the effect of tax collection and administration standardization on the enterprise tax burden.Finally,we draw the conclusion of this paper and put forward relevant policy suggestions.This paper empirically finds that there is a strict positive correlation between the standardization of tax collection and administration and the tax burden of enterprises,and the greater the intensity of tax collection and administration,the higher the tax burden of enterprises.Further,the above conclusions have heterogeneity in the three dimensions of enterprise size,enterprise nature and enterprise profitability.The study shows that in terms of the scale of enterprises,it has more significant influence on small enterprises with non-standard management and high cost of tax evasion,the policy effect of self-financing and strong motivation for tax evasion,and the impact of tax burden is more obvious in enterprises with weak profitability.Finally,this paper puts forward relevant policy suggestions from the perspective of government and enterprises.This paper puts forward the following four policy suggestions : promoting tax reduction policy,reducing the tax burden of enterprises;improve the discretionary benchmark,improve the system system,strengthen tax law enforcement,improve the level of tax collection and administration;establish the supervision mechanism to ensure the fairness of law enforcement.