Study On The Policy Effect Of The Third Golden Tax On Tax Avoidance Of Enterprises

Comprehensively deepening the reform of tax collection and administration,modernizing tax collection and administration tax informationization and administration is an important means to control enterprises’ tax avoidance at present,and Golden Tax III is the core link of current tax informationization.At present,China’s Golden Tax III has been fully launched and accumulated rich practical experiences,and discovering and summarizing these experiences can provide reference for taxation authorities to promote Golden Tax IV.After literature combing,it is found that the current theoretical achievements on Golden Tax III and corporate tax avoidance are quite abundant,but there are fewer studies that combine the two to evaluate the impact of Golden Tax III on corporate tax avoidance.Then the development process,service features and shortcomings of Golden Tax III are introduced,and the core object of this paper’s research,corporate tax avoidance,is defined.The analysis based on A-S tax avoidance theory argues that when the risk of taxpayers being investigated and found by tax authorities for their tax avoidance behaviors becomes bigger brought by Golden Tax III online,taxpayers will reduce their tax avoidance behaviors.Different enterprises will be affected by Golden Tax III differently depending on their locations and business characteristics.This paper adopts a double-difference approach to evaluate the policy effect of Golden Tax III on corporate tax avoidance,and finds that tax informatization significantly reduces corporate tax avoidance,which remains significant after a series of robustness tests.The heterogeneity study finds that Golden Tax III promotes the fairness of tax collection and administration and facilitates fair competition among enterprises.Golden Tax III has a suppressive effect on tax avoidance for enterprises with different enterprise types and enterprise properties,but the suppressive effect is not the same.Non-state-owned enterprises and non-industrial enterprises are more affected by Golden Tax III.It is hypothesized that state-owned enterprises and industrial industries were subject to stricter tax collection before Golden Tax III,and the subsequent application of the effective tax rate of ente rprises as the explanatory variable indirectly verifies this conjecture.Influenced by the regional economic development level,the impact of Golden Tax III on enterprises in different regions varies,with Golden Tax III having a significant impact on the eastern region and no significant effect in the central and western regions.This paper also further researches from the perspective of enterprises’ control of tax avoidance risks brought by Golden Tax III,and finds that the degree of enterprises’ financial attention,the strength of external audit,and the quality of internal control all significantly enhance the effectiveness of Golden Tax III policy on enterprises’ tax avoidance.Finally,conclusions are drawn after summarizing the experience of the previous paper,and policy suggestions are put forward to improve the construction of Golden Tax Project,strengthen tax management of enterprises,and accelerate the construction of legal system of tax administration respectively in response to the conclusions.