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税负作为公司价值创造的一部分应与公司经营业绩表现高度相关,现实中公司纳税额却常常脱离公司业绩基本面并呈现较为明显偏离,从而严重影响公司正常的现金流。与以往针对税负水平的研究不同,本文以政府干预的视角检验了公司纳税波动问题,发现脱离公司业绩实际的税负波动与地方政府不规范的税收征管行为密切相关,并提出进一步加强税收征管法制化、加快地区市场化进程和规范政府行为、创建更加健康的营商环境、促进税源合理增长等建议。
As a part of the company’s value creation, the tax burden should be highly correlated with the performance of the company. In reality, the company’s tax is often deviated from the performance fundamentals of the company and obviously deviates from it, which seriously affects the company’s normal cash flow. Different from previous researches on tax burden, this paper examines the issue of corporate tax volatility from the perspective of government intervention and finds that the tax burden volatility that separates from the real performance of the company is closely related to the irregular tax collection and management by local governments. It also proposes that tax administration should be further strengthened Legalization, accelerating marketization in the region, standardizing government behavior, creating a healthier business environment and promoting a reasonable growth of tax sources.