【摘要】 税种联动效应是指税收体系内部因制度设计、经济关联或征管机制形成的连锁反应，即一个税种变化会引起其他税种的变化。本文在前景理论框架下将税种联动纳入到“价值-权重”函数模型中，以税务部门征收环保税为研究契机，考察环保税征管对企业所得税遵从的影响，并利用2012—2023年中国工业上市公司的数据进行实证检验。研究发现：环保税征管显著提高了企业所得税遵从。机制分析结果表明，环保税征管可以发挥税种联动效应，降低企业信息不对称、提高税务机关稽征能力，进而提升企业所得税遵从。异质性分析结果表明，该效应对于公司治理水平较低的企业、规模较大的企业以及位于税收共治水平更高地区的企业而言更为明显。拓展性分析结果表明，环保税征管对企业所得税遵从提升的长期效应大于短期效应；环境规制与税收监管可以形成政策合力，加速淘汰僵尸企业。本文研究不仅为推动环保政策和新一轮财税体制改革形成合力、同向发力提供了经验证据，也为创造更加公平、更具活力的市场环境提供了政策参考。更多还原

【Abstract】 The tax linkage effect refers to a chain reaction within the tax system arising from institutional design, economic interrelationships, or administrative mechanisms, whereby a change in one tax triggers changes in others. Within the framework of prospect theory, this paper incorporates this inter-tax linkage into the “value-weight” function model. This paper utilizes the implementation of the Environmental Protection Tax as a quasi-natural experiment to examine the impact of its administration on corporate income tax compliance, conducting an empirical test using data from China’s industrial listed companies spanning 2012—2023. The study finds that the administration of environmental protection tax has significantly improved corporate income tax compliance. The results of the mechanism analysis indicate that the administration of environmental protection tax can exert a synergistic effect across different tax categories, reduce information asymmetry among enterprises, enhance the tax collection capabilities of tax authorities, and ultimately improve corporate income tax compliance. The results of the heterogeneity analysis indicate that the effect is more significant for firms with lower levels of corporate governance, larger firms, and firms located in regions with higher levels of tax co-governance. The results of the expansive analysis indicate that the long-term effect of environmental tax collection and management on enhancing corporate income tax compliance is greater than the short-term effect; environmental regulation and tax supervision can form a policy synergy to accelerate the elimination of zombie enterprises. This study not only provides empirical evidence for promoting synergies and concerted efforts between environmental protection policies and the new round of fiscal and taxation system reforms, but also offers policy references for creating a more equitable and vibrant market environment.更多还原