无形的企业减税：来自新型工业化的证据

IF 7.4 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-06-08 DOI:10.1016/j.frl.2025.107750

Meiying Huang , Yimeng Yuan , Yi Zhang , Yongjian Huang

{"title":"无形的企业减税：来自新型工业化的证据","authors":"Meiying Huang , Yimeng Yuan , Yi Zhang , Yongjian Huang","doi":"10.1016/j.frl.2025.107750","DOIUrl":null,"url":null,"abstract":"<div><div>This study examines the impact of new industrialization on corporate tax burdens. Based on data of Chinese listed firms from 2008 to 2022, we find that new industrialization significantly reduces firms’ tax burdens by enhancing information transparency and improving supply chain efficiency. The effect is more pronounced among state-owned enterprises, firms with lower financial constraints, and those operating in high-tech, heavy-polluting, and capital-intensive industries.</div></div>","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"83 ","pages":"Article 107750"},"PeriodicalIF":7.4000,"publicationDate":"2025-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The invisible corporate tax reduction: Evidence from new industrialization\",\"authors\":\"Meiying Huang , Yimeng Yuan , Yi Zhang , Yongjian Huang\",\"doi\":\"10.1016/j.frl.2025.107750\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This study examines the impact of new industrialization on corporate tax burdens. Based on data of Chinese listed firms from 2008 to 2022, we find that new industrialization significantly reduces firms’ tax burdens by enhancing information transparency and improving supply chain efficiency. The effect is more pronounced among state-owned enterprises, firms with lower financial constraints, and those operating in high-tech, heavy-polluting, and capital-intensive industries.</div></div>\",\"PeriodicalId\":12167,\"journal\":{\"name\":\"Finance Research Letters\",\"volume\":\"83 \",\"pages\":\"Article 107750\"},\"PeriodicalIF\":7.4000,\"publicationDate\":\"2025-06-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Finance Research Letters\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1544612325010086\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Finance Research Letters","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1544612325010086","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

本研究探讨新型工业化对企业税负的影响。基于2008 - 2022年中国上市公司数据，我们发现新型工业化通过提高信息透明度和提高供应链效率显著降低了企业税负。这种影响在国有企业、资金约束较低的企业以及从事高技术、重污染和资本密集型行业的企业中更为明显。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The invisible corporate tax reduction: Evidence from new industrialization

This study examines the impact of new industrialization on corporate tax burdens. Based on data of Chinese listed firms from 2008 to 2022, we find that new industrialization significantly reduces firms’ tax burdens by enhancing information transparency and improving supply chain efficiency. The effect is more pronounced among state-owned enterprises, firms with lower financial constraints, and those operating in high-tech, heavy-polluting, and capital-intensive industries.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance