【摘要】 金税三期工程将信息化、网络化的电子政务模式应用于税收征管环节，提高了税收征管能力。本文以金税三期工程实施为准自然实验分析框架，使用多期双重差分法，基于2011—2015年全国税收调查数据，实证检验了税收征管能力对资源配置效率的影响及其作用机制。研究发现，金税三期工程实施在其他规模类型企业增值税实际税率不变的情况下，通过增加小型企业增值税实际税率，缩小了企业间增值税实际税率差异，显著降低了劳动和资本边际收益产品的分散性，改善了资源配置效率，并且税收征管能力的提升对逃税动机较大和劳动密集型行业内企业间的资源配置效率改善作用更加明显。因此，应继续推进和完善“互联网+”电子政务模式在国税局、地税局及相关部门中的应用；应适度增加对高纳税档次且高生产率企业的税收减免政策；应在维护公平性的基础上从其他方面入手适当放宽对小型企业的贷款条件。更多还原

【Abstract】 Total factor productivity determines the degree of economic development in a country, and the resource allocation efficiency can directly affect the level of total factor productivity. Generally,the dispersion of effective tax rate between firms caused by tax evasion is one of the extremely important factors that can reduce the resource allocation efficiency. Therefore, enhancing tax enforcement can help to create a more friendly tax environment to reduce firms’ tax evasion and provide guarantee for the market mechanism to play its role. This can enable resources to flow toward highproductivity firms instead of low-tax firms, thus increasing the resource allocation efficiency.Based on the national tax survey database, Procuratorial Yearbook of China, China Taxation Auditing Yearbook and China Statistical Yearbook over the 2011-2015 period, this paper takes the implementation of the Golden Tax Project Ⅲ reform as exogenous policy impact and uses the multistage difference-in-differences to analyze the influence of tax enforcement on resource allocation efficiency. Research findings are as follows. Firstly, the implementation of the Golden Tax Project Ⅲ enhances the government’s tax enforcement and improves the resource allocation efficiency in the pilot provincial regions. Secondly, tax enforcement influences resource allocation efficiency in the following mechanism. On the basis of effectively inhibiting firms’ tax evasion, it narrows down the dispersion degree of the marginal revenue products of capital and labor by reducing the dispersion of effective VAT rates among firms, thus increasing resource allocation efficiency. Thirdly, Golden Tax Project Ⅲ increases the effective VAT rate of small-sized firms without affecting the effective VAT rate of other types of firms, thus reducing the dispersion of the effective VAT rate among firms.Fourthly, enhancing tax enforcement can better improve resource allocation efficiency among firms that have a greater incentive to evade and have no charitable donation or R&D investment, as well as firms in labor-intensive industries.This paper has the following marginal contributions. Firstly, it tested the hypotheses proposed by theoretical analysis, and estimated the impact of tax enforcement on resource allocation efficiency based on the national tax survey database from 2011 to 2015. This can help to further understand the importance of digital technology application in tax enforcement system. Secondly, existing literature has proved that Golden Tax Project Ⅲ can effectively curb firms’ tax evasion, whereas this paper further researches the implementation effect of the Golden Tax Project Ⅲ on resource allocation and its mechanism by means of the quasi-natural experiment analysis. This expands the research context of existing literature to some extent, enriching research results in this field.This paper verifies the internal relationship between tax enforcement and resource allocation efficiency. This paper provides policy support for the construction of digital government in China, deepen the reform of tax enforcement system through the application of Internet Plus tax enforcement system, improve the government’s tax enforcement and service level, accelerate the free flow of production factors, and promote high-quality economic development during the 14th Five-Year Plan period.更多还原