Research On The Relationship Between Tax Credit Rating System And Corporate Tax Compliance Behavio

The report of the 19 th National Congress of the Communist Party of China pointed out that it is necessary to "innovate supervision methods","deepen the reform of the tax system" and "promote the construction of creditworthiness".As an important innovation of the State Administration of Taxation in tax collection and management,the tax credit rating system plays an important role in improving the tax credit rating system and improving taxpayers’ enthusiasm for paying taxes in good faith,and at the same time has important enlightenment significance for promoting the modernization of tax capacity and the construction of "Credit China".China has continuously promoted the establishment of creditworthiness in the tax field of the tax credit rating system,and has been trialled from the 2003 Measures for the Categorical Management of Tax Credit Ratings;By 2014,the Measures for the Administration of Tax Credit will be promulgated,further standardizing tax credit rating indicators and evaluation methods,and implementing joint punishments for taxpayers who violate taxes;In 2016,joint incentives were implemented for taxpayers with a tax credit level A.Based on the actual situation of China’s corporate tax compliance behavior and the tax credit rating system implemented in China in 2014,this paper uses Python program to crawl the list of enterprises with taxpayers’ tax credit rating of grade A,matches the company’s financial data,and studies the impact of the tax credit rating system on the tax compliance behavior of enterprises based on the main factors affecting taxpayers’ tax compliance behavior,and explores its internal law and influence mechanism,combined with mandatory tax collection and management.Explore the synergistic effect of compulsory tax administration and flexible tax administration.In general,this paper is divided into five parts: first,summarize and integrate the existing literature,understand the current research results at home and abroad,and find research gaps;Then,based on relevant theories,the influence mechanism of tax credit rating system on corporate tax compliance behavior is analyzed,and a research hypothesis is proposed.Secondly,the current tax credit rating policies in China are sorted out,the process of tax credit construction in China is summarized,and the current status of tax credit rating and tax compliance behavior of Chinese enterprises are quantitatively analyzed.Thirdly,this paper uses the data of Shanghai and Shenzhen Ashare listed companies,uses the multi-time point double difference method to empirically test the above hypotheses,verifies the benchmark regression results through the robustness test,further explores its internal mechanism and heterogeneity analysis,and summarizes the research conclusions.Finally,according to the research conclusions,policy suggestions for improving tax credit rating policies and improving corporate tax compliance are put forward.The results of this paper find that:(1)The tax credit rating system can significantly improve the tax compliance of enterprises.(2)The tax credit rating system improves corporate tax compliance through the reputation mechanism and the mechanism of reducing information asymmetry.Through the reputation mechanism,on the one hand,enterprises can relieve the pressure of financing constraints due to obtaining a good reputation,and motivate enterprises to improve tax compliance;On the other hand,companies maintain this good reputation due to external attention pressure,which motivates enterprises to improve tax compliance.Through the information asymmetry mechanism,in order to maintain the tax credit rating of A,enterprises standardize tax payment,improve corporate information transparency,and then improve tax compliance.(3)In the heterogeneity analysis,firstly,the tax credit rating system can improve the tax compliance of non-state-owned enterprises and smaller enterprises;Secondly,the tax credit rating system can play a better role in areas where compulsory tax collection and administration are weak,and can become an effective supplement to compulsory tax collection and administration.This paper studies the relationship between tax credit rating system and corporate tax compliance,and enriches the relevant research literature on tax credit rating and corporate tax compliance.The research in this paper is helpful to improve the relevant policies,regulations of the tax credit rating system and the construction of the social credit system,improve the ability of tax governance,and then create a fair market environment,which has certain reference significance for promoting economic development.