中国民营企业政治关联与税收负担关系的研究

民营企业实际控制人及高管的人大代表、政协委员等政治身份,对企业的经营活动和税收可能产生重要影响。本文以在沪、深交易所上市的民营企业为样本,实证检验了政治关联对企业综合税负的影响。研究结果表明政治关联并没有给企业获得税负降低的利益;与之相反,政治关联企业的税收负担显著高于非关联企业,并且政治关联程度越强,企业税负越高,从而支持了政治关联对税负影响的"政治成本假设"。

A Study on the Relationship between Political Connections and Tax Burden of Chinese Private Enterprises

Political identity of executives of private firms may have an essential impact on the operating activities and tax of the firms.Using samples of private firms listed in Shanghai and Shenzhen stock market,the paper examines the relationship between firms’ political connection and tax burden.Empirical results indicate that political identity does not help political connection firms gain lower tax burden.By contrast,their tax burden is significantly higher than those firms that do not have political connections,and the stronger degree of political connection,the higher tax burden,which supports the "political cost hypothesis".