Research On The Impact Of Flexible Tax Collection And Management On Enterprise Innovation Performance

Flexible tax collection and management,represented by tax credit ratings,has characteristics such as flexibility and interactivity.Unlike mandatory tax collection and management,flexible tax collection and management mainly provide positive incentives to enterprises through reputation and signal transmission,guiding them to improve tax compliance.Previous research has shown that it has played a positive role in alleviating financing constraints,improving corporate governance,and improving investment efficiency,There is also a small amount of research indicating that flexible tax collection and management is beneficial for enterprise technological innovation,but there is relatively little research and insufficient discussion on the mechanism and path of promoting enterprise innovation through flexible tax collection and management.Innovation is the driving force for enterprise development and a key factor for economic growth.With the progress of science and technology and the continuous improvement of economic marketization,traditional development models such as relying on demographic dividend and imitating other enterprises have been difficult to adapt to the current market environment.Only by relying on independent innovation can we improve our competitiveness,achieve sustainable development,and achieve national strategic goals such as building an innovative country and innovation driven development.This paper uses tax credit rating as a proxy variable for flexible tax collection and management to test whether it can promote innovation performance growth,and explores the path of its impact on innovation performance from the perspective of corporate governance.It tests endogeneity and robustness through propensity score matching,variable lag one period,replacement of explained variables,and sub sample regression,and further tests the moderating effect of innovation culture and government subsidies,The following conclusions are drawn: firstly,flexible tax collection and management are significantly positively correlated with enterprise innovation performance;Secondly,internal control plays a partial mediating role in the impact of flexible tax collection and management on enterprise innovation performance,that is,the impact of flexible tax collection and management on enterprise innovation performance is partially achieved by improving the quality of internal control;Thirdly,the innovative culture positively regulates the impact of flexible tax collection and management on the innovation performance of enterprises,that is,the impact of flexible tax collection and management on the innovation performance of enterprises with innovative culture is more significant;Fourthly,government subsidies positively regulate the impact of flexible tax collection and management on the innovation performance of enterprises,that is,the impact of flexible tax collection and management on the innovation performance of enterprises that can receive government subsidies is more significant.Based on this,this article proposes the following policy recommendations: at the government level,(1)improve the tax credit rating system and expand the scope of tax credit rating;(2)Expand flexible tax collection and management methods,deepen financial system reform;(3)Increase financial support and expand financing channels for enterprises.At the enterprise level:(1)Improve governance structure and enhance the effectiveness of internal control;(2)Emphasize the construction of innovative culture.