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在公有企业的产权重组中,政府主体追求财政效益最大化的动机往往是一个重要的推动因素,但迄今对这方面的研究仍很不充分,尤其缺少基于企业数据的验证。本文依据145户中国工业企业的调查数据就企业改制对政府财政收入的影响进行了检验。我们发现,产权重组显著提高了改制企业的纳税水平和创税效率。这符合政府主体追求财政效益最大化的本性。另外,本文发现产权重组对企业纳税的时间效应具有非线性特征,这是今后这方面研究需要注意的一个方面。
In the reorganization of property rights of public enterprises, motivation of the government main body to pursue the maximization of financial benefits is often an important factor. However, there is still not enough research in this field, especially the lack of verification based on enterprise data. Based on the survey data of 145 Chinese industrial enterprises, this paper examines the impact of corporate restructuring on government revenue. We found that the restructuring of property rights significantly raised the level of taxation and tax efficiency of the restructuring enterprises. This is in line with the nature of the government’s pursuit of maximizing financial efficiency. In addition, this paper finds that the time effect of property rights reorganization on corporate tax has a nonlinear characteristic, which is one aspect that needs attention in the future research.