税收筹划程度与区域经济增长的关系研究——以全国各省为例

C. Huiling, Su Xin
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引用次数: 0

摘要

随着中国税制改革的不断推进,中国致力于用税收政策引导资源配置。各种税收优惠政策也为企业开展税收筹划提供了更大的空间。企业税收筹划日益成为企业重要的日常活动之一。近年来,经济增长的影响因素也开始关注微观主体的经济活动。本文以2009 - 2019年中国a股上市公司为样本,运用多元回归模型研究企业税收筹划对区域经济增长的影响。研究发现,企业的税收筹划会给企业留下更多的收益,从而使企业拥有更大的动力,主动扩大投资规模,企业投资活动的产出会直接反映在区域GDP中,从而间接影响区域经济增长率,这意味着企业的税收筹划行为会促进区域经济的发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on the Relationship between the degree of tax planning and regional economic growth——Take the provinces of the country as examples
With the continuous advancement of China's tax system reform, China is committed to using tax policies to guide resource allocation. Various tax preferential policies also provide more space for enterprises to carry out tax planning. Enterprises' tax planning has increasingly become one of the important daily activities of enterprises. In recent years, the influencing factors of economic growth have also begun to pay attention to the economic activities of micro subjects. Taking Chinese A-share listed companies from 2009 to 2019 as a sample, this paper uses multiple regression model to study the impact of enterprise tax planning on regional economic growth. The study found that enterprises' tax planning will leave more income in the enterprise, so that enterprises will have more power and take the initiative to expand the investment scale, and the output of enterprises' investment activities will be directly reflected in the regional GDP, which will indirectly affect the regional economic growth rate, which means that enterprises' tax planning behavior will promote the regional economic development.
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