本文以2005~2014年中国沪深两市A股上市公司为研究样本,考察企业税收规避对其银行信贷增长的影响。研究结果表明,企业税收规避会降低其银行信贷增长;在金融发展水平较高的地区企业的税收规避与其银行信贷增长的负向关系更为显著;而在金融发展水平较差的地区,对企业的银行信贷增长影响较小。因此,为减少企业的税收规避行为,提高政府的税收收入,应加快地区金融体系的建设。 This paper takes the 2005-2014 A-share listed companies in Shanghai and Shenzhen stock markets as a sample to examine the impact of corporate tax avoidance on their bank credit growth. The results show that enterprise tax avoidance will reduce the growth of bank credit; enterprises in areas with higher financial development have a more negative negative relationship with tax credit growth; while in areas with poor financial development, Bank credit growth less affected. Therefore, in order to reduce the enterprises’ tax avoidance behavior and improve the government’s tax revenue, the construction of the regional financial system should be accelerated.