摘要
2014年正式实施的纳税信用评级机制,作为一项重要的税收征管制度创新,其实施效果和产生的影响自然引起了监管当局和学者的热切关注。本文从审计师出具审计意见的角度研究了纳税信用评级机制的溢出效应。研究发现,在公司纳税信用被评为A级的次年,企业被出具保留意见、无法表示意见和否定意见等非标准审计意见的概率显著降低,后续的渠道分析发现,这种作用主要通过直接提高企业财务信息质量,以及间接优化企业内外部治理环境、降低整体风险两方面实现。此外,该制度的影响在政策出台后的第三年最为显著。分组检验发现,在民营企业、非十大会计师事务所审计客户和市场化程度较低区域的企业中更显著。本文研究表明,旨在提升税收征管效率的纳税信用评级制度具有广泛的溢出效应,为税收政策改革和公司治理建设提供了重要启示。
As a typical trial of incentive policy,Tax Credit Rating formally implemented in 2014 may influence the professional judgement of auditors by guiding the tax compliance behavior of enterprises.Therefore,its implementation effect and impact have aroused the keen attention of regulatory authorities and scholars.This paper studies the impact of Tax Credit Rating on Audit Opinion.Through manual collection of corporate tax credit rating data,we find that in the year after being rated as A-level credit taxpayer,the probability of non-standard audit opinions such as qualified opinions,unable to express opinions and negative opinions is significantly reduced.This effect is mainly through directly improving the quality of corporate financial statement information,meanwhile through indirectly optimizing the internal and external governance environment as well as managing the overall corporate risk.Furthermore,this effect is most significant in the third year after the enterprises learn and practice tax compliance behavior under the guidance of this policy,and is more significant in private enterprises,non-big10 auditors’clients and enterprises located in regions with less developed market institution.This paper shows that Tax Credit Rating aimed at improving the efficiency of tax collection and management has spillover effects,which has a certain enlightenment for China to promote tax policy reform and improve corporate governance structure.
作者
刘亦舒
何慧华
方军雄
Yishu Liu;Huihua He;Junxiong Fang
出处
《会计与控制评论》
2022年第1期1-28,共28页
Review of Accounting and Control
基金
国家自然科学基金项目“制度变迁、股价崩盘经济后果与修复策略研究”(71872048)
关键词
纳税信用评级
溢出效应
审计意见
会计信息质量
Tax Credit Rating
spill-over effect
audit opinion
accounting information quality
