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››2019››Issue (04): 31-39.

参与PPP能否减轻企业税负——基于准自然实验的证据

王宝顺¹, 邓粞元², 刘冰熙³

1. 中南财经政法大学财政税务学院, 湖北武汉 430073;
2. 中央财经大学财政税务学院, 北京 102206;
3. 湖北经济学院财政与公共管理学院, 湖北武汉 430205

收稿日期:2019-01-01出版日期:2019-07-15发布日期:2019-07-24
作者简介:王宝顺(1981-),男,河南安阳人,中南财经政法大学财政税务学院副教授,硕士生导师,研究方向为税收理论与政策;邓粞元(1997-),女,四川自贡人,中央财经大学财政税务学院研究生,研究方向为税收理论与政策;刘冰熙(1989-),男,湖北武汉人,湖北经济学院财政与公共管理学院讲师,经济学博士,研究方向为税收理论与实务。
基金资助:

中央高校基本科研业务费培育项目"研发费用加计扣除、政治关联与企业创新投入"（2722019PY026）；广东财经大学广东地方财政研究中心研究课题"我国改革开放40年税制改革研究"（20180004）。

Can Participating in PPP Reduce Firm's Tax Liability in China-A Quasi-natural Experiment Analysis

WANG Bao-shun¹, DENG Xi-yuan², LIU Bing-xi³

1. School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan, Hubei 430073, China;
2. School of Public Finance and Tax, Central University of Finance and Economics, Beijing 102206, China;
3. School of Finance and Public Administration, Hubei University of Economics, Wuhan, Hubei 430205, China

Received:2019-01-01Online:2019-07-15Published:2019-07-24

摘要/Abstract

摘要：政府与社会资本合作（PPP）模式在解决公共服务供给不足问题的同时，也给社会资本方的经营带来影响。企业参与PPP与政府建立良好合作关系是否有助于其税负的减轻？基于PPP概念股上市公司数据，本文采用准自然实验框架实证研究了企业参与PPP对其税负的影响。研究结果表明：企业参与PPP提高了其避税程度，降低了税负水平。分行业看，建筑业效应在统计上最为显著，而电力、热力等市政建设类项目企业参与PPP后税负不降反升。分区域看，东部和中部地区企业参与PPP对其税负有显著的降低，而西部地区并不显著。政策启示是在严格执行显性税收优惠的同时，规范PPP项目中政府与企业之间的利益关系。

关键词:PPP,税负,准自然实验

Abstract:PPP(Public-Private Partnership) can reduce the government's fiscal expenditure pressure and improve the efficiency of public service provision, which is widely used in China. In PPP projects, Private companies as the social capital establishes a special interest relationship with the government, which facilitates the explicit or implicit tax benefits, thus reducing their tax liability. Based on the data of the financial report disclosed by the listed company, the paper uses PSM-DID to study the quasi-natural experiment in the influence of the PPP project on its tax liability. Results show that companies involved in the PPP project improve the degree of tax avoidance, reduce the tax liability. The effect is statistically significant in construction industry, however tax increase in municipal construction industry such as electricity, heat companies. From the regional perspective, the companies in the eastern and central regions have significantly reduced their tax rates on the PPP projects, while the western regions are not statistically significant. The main policy implications are while governments strictly enforce explicit tax breaks, they should specify implicit interest between between government and companies who involved in PPP projects to prevent the active or passive tax benefits given to the companies.

Key words:public-private partnership,tax liability,quasi-natural experiment

中图分类号:

F812.42

王宝顺, 邓粞元, 刘冰熙. 参与PPP能否减轻企业税负——基于准自然实验的证据[J]. , 2019(04): 31-39.

WANG Bao-shun, DENG Xi-yuan, LIU Bing-xi. Can Participating in PPP Reduce Firm's Tax Liability in China-A Quasi-natural Experiment Analysis[J]. , 2019(04): 31-39.

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参与PPP能否减轻企业税负——基于准自然实验的证据

Can Participating in PPP Reduce Firm's Tax Liability in China-A Quasi-natural Experiment Analysis

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