Research On The Impact Of Party Organization Participation In Governance On Tax Compliance Of State-owned Enterprises

In the report of the 20 th National Congress of the Communist Party of China,it is proposed that the core and political position of the party organization in state-owned enterprises should be clarified,and the political leadership of the party organization of state-owned enterprises should be given full play.High-quality party building helps to promote high-quality development of state-owned enterprises.Adhering to the party’s leadership of state-owned enterprises is the unique advantage of the modern state-owned enterprise system with Chinese characteristics,and it is also an important policy for my country’s long-term implementation.Today,the party organization’s governance channels of "two-way entry and cross-term work" are effectively integrated with the board of directors,the board of supervisors,and the manager level,so that the party organization can participate in the important decision-making and production and operation process of the enterprise,and give full play to its political leadership.Strengthen the supervision and management of party and government’s management of enterprise management,and ensure that state-owned enterprises resolutely implement superior instructions and relevant national policies and regulations in daily operations and management.Therefore,promoting the organic integration of the construction of grass-roots party organizations of state-owned enterprises and modern enterprises is to accelerate the construction of a modern state-owned enterprise governance system with the core of party organization as the core,the board of directors responsible for strategic decision-making,the supervisory board responsible for independent supervision,and the full authority of the manager operating the daily affairs of the enterprise.The inevitable requirements.At present,the economic consequences of the governance of the grass-roots party organization governance of state-owned enterprises have always been a problem that domestic scholars are concerned,but few scholars include it into the research on the impact on enterprise tax compliance.Therefore,this article explores from the perspective of tax compliance Governance effect.This article takes the theoretical basis of entrusted agency theory,the theoretical and corporate concept of interests,and analyzes the relationship between party organizations to participate in governance and state-owned enterprise tax compliance.On this basis,further explore the level of corporate social responsibility performance.Corporate tax compliance follows the role of the two.Combined with the empirical model,the state-owned enterprises that match the corporate social responsibility score data released by my country as the corporate social responsibility score data,and take the research period of 2010-2020,through description statistics,correlation analysis,regression analysis,stability test and inspection and inspection of stability,and Empirical studies such as heterogeneity analysis,this article draws the following conclusions:(1)Participating in governance of party organizations can effectively suppress the tax avoidance behavior of state-owned enterprises and improve their tax compliance.(2)The level of corporate social responsibility performance is played with the regulatory effect between party organization participation in governance and state-owned enterprise tax compliance,and the level of corporate social responsibility performance will effectively enhance the inhibitory role of party organization governance on corporate tax evasion.That is,among state-owned enterprises with a high level of corporate social responsibility,the establishment of grass-roots party organizations can more effectively supervise and restrain managers’ behaviors,enable them to consciously fulfill their tax obligations,reduce radical tax evasion,and increase the tax obedience of state-owned enterprises.(3)Compared with central state-owned enterprises,the internal governance effect of party organizations is more significant in local state-owned enterprises,which can more effectively inhibit the radical tax evangelism of local state-owned enterprises and improve their tax compliance.(4)Compared with the high market-oriented process,the internal governance effect of the party organization is more significant in areas with low marketization process,and can more effectively inhibit the radicals of state-owned enterprises in the lower marketization process of state-owned enterprises in the lower marketization process.Tax avoidance behavior and increase their tax compliance.Research conclusions provide experience basis and practical inspiration to build a modern state-owned enterprise system with Chinese characteristics.