【作者】 赵晨玉；

【导师】 吴卫红； 刁伟程；

【作者基本信息】 北京化工大学 ， 会计（专业学位）， 2024， 硕士

【摘要】 在全球化和信息化的时代背景下,各国为提升税收治理效率纷纷加强税收征管的数字化改革。我国推出金税三期系统积极响应这一趋势,实现了税务信息的实时共享、高效处理与风险识别,显著强化了税收监管能力。同时,企业内部控制作为确保规范运作与降低风险的重要机制,其质量对企业稳定发展至关重要。税收征管数字化通过强化数据监控与分析,有效提升了企业内部管理的精准性和效率,进而提高了内部控制质量。但鲜有学者直接关注税收征管数字化与企业内部控制质量的关系。本文基于信息不对称理论、委托代理理论和风险管理理论,以2010年至2022年A股上市公司为研究样本,以金税三期系统改革作为准自然实验,使用双重差分法研究税收征管数字化对企业内部控制质量的影响,采用因果逐步回归法研究提高纳税遵从度和降低企业经营风险等路径的中介作用。为提高结论可靠性,本文通过Heckman两阶段模型进行了内生性检验,并进行了平行趋势检验、个体安慰剂检验、排除同期营改增政策的干扰、缩短样本期间、更换被解释变量衡量方式和变更估计方法等多种方式的稳健性检验,还从产权性质和地区两个维度进行了异质性分析。研究结论表明:第一,税收征管数字化即金税三期的上线实施显著提高了企业内部控制质量。第二,企业纳税遵从度的提高和经营风险的降低在税收征管数字化影响企业内部控制质量的机制中发挥部分中介作用。第三,相比于国有企业,税收征管数字化对非国有企业内部控制质量的改善作用更大;相比于西部和中部的企业,税收征管数字化对东部地区企业内部控制质量的改善作用更大。本文以金税三期工程的上线实施作为税收征管数字化的代表,揭示了其对企业内部控制质量的影响机制,不仅有助于深化对两者互动机制的理解,还能为企业适应数字化税收环境、完善内部控制体系提供实践指导。更多还原

【Abstract】 In the context of globalization and informatization,countries have strengthened the digital reform of tax collection and administration in order to enhance the efficiency of tax governance.The launch of the Golden Tax System III in China has responded positively to this trend,realizing real-time sharing of tax information,efficient processing and risk identification,and significantly strengthening the ability of tax supervision.Meanwhile,as an important mechanism to ensure standardized operation and reduce risks,the quality of enterprise internal control is crucial to the stable development of enterprises.The digitalization of tax collection and management has effectively enhanced the accuracy and efficiency of internal management of enterprises by strengthening data monitoring and analysis,thus improving the quality of internal control.However,few scholars have paid direct attention to the relationship between the digitalization of tax collection and the quality of enterprise internal control.Based on information asymmetry theory,principal-agent theory and risk management theory,this paper takes A-share listed companies from 2010 to2022 as the research samples,and takes the Golden Tax III system reform as the quasi-natural experiment,and uses double-difference method to study the impact of tax administration digitization on the quality of internal control of enterprises,and adopts the causal step-by-step regression method to study the impact of tax compliance and internal control on the quality of internal control.The causal stepwise regression method is used to study the mediating effects of improving tax compliance and reducing business risks.In order to improve the reliability of conclusions,this paper conducted the endogeneity test by Heckman two-stage model,and the robustness test in various ways,such as the parallel trend test,individual placebo test,excluding the interference of the policy of the same period of time,shortening the sample period,replacing the way of measurement of the explanatory variables and changing the estimation method,etc.,as well as analyzing the heterogeneity in terms of the nature of the property right and the regional dimension.The conclusions of the study show that,first,the implementation of the digitalization of tax collection and management,i.e.,Golden Tax Phase III,significantly improves the quality of internal control of enterprises.Second,the increase in tax compliance and the reduction of business risks play a partly intermediary role in the mechanism by which the digitalization of tax administration affects the quality of internal control of enterprises.Third,compared with state-owned enterprises,the digitalization of tax administration has a greater effect on the improvement of internal control quality of non-stateowned enterprises;compared with enterprises in western and central China,the digitalization of tax administration has a greater effect on the improvement of internal control quality of enterprises in eastern China.This paper takes the on-line implementation of the Golden Tax Phase III project as a representative of the digitalization of tax collection and management,and reveals the mechanism of its impact on the quality of internal control of enterprises,which not only helps to deepen the understanding of the interaction mechanism between the two,but also provides practical guidance for enterprises to adapt to the digitalized tax environment and improve the internal control system.更多还原