【摘要】 随着政府治理力度不断加大，税收规避越来越复杂和隐蔽。将供应链关系、治理水平与税收规避联系起来，以2012—2022年沪深A股制造业上市公司为研究样本，对供应链关系如何影响税收规避以及治理水平的调节作用进行实证检验。研究发现：企业与客户和供应商关系越紧密，税收规避程度越高；良好的内部和外部治理水平可以削弱供应链关系对税收规避的正向影响。税务机关应关注企业的供应链情况，对客户集中度和供应商集中度较高的企业加强税收监管。企业特别是上市公司应不断完善内部治理机制，加强对管理层的约束和监督，避免供应商和客户过度集中带来的经营风险。各级政府应加强各类市场建设，不断完善信息披露制度，做好审计工作，加强对企业避税行为的监督。更多还原

【Abstract】 With the increasing intensity of government governance, tax avoidance has become increasingly complex and concealed,and the transaction between the enterprise and its suppliers or customers may also have tax avoidance motives. Tax avoidance is not only a technical issue such as the choice of accounting policies, but also a corporate governance issue. Linking supply chain relationships and governance levels with tax avoidance, this study used Chinese A-share manufacturing listed companies from 2012 to 2022 as the research sample to empirically test how supply chain relationships affect tax avoidance and the moderating effect of governance levels. The study found that: the closer the relationship between an enterprise and its customers and suppliers, the higher the degree of tax avoidance. A good level of internal and external governance could weaken the positive impact of supply chain relationships on tax avoidance. Tax authorities should pay attention to the supply chain situation of enterprises and strengthen tax supervision for those with high customer and supplier concentration. Various types of enterprises, especially listed ones, should continuously improve their internal governance mechanisms, strengthen constraints and supervision over management, and avoid operational risks caused by excessive concentration of suppliers and customers. Governments at all levels should enhance the development of various markets, continuously improve information disclosure systems, ensure effective auditing, and strengthen supervision over corporate tax avoidance practices.更多还原