The Impact Of Tax Collection And Administration Standardization On Enterprise Tax Avoidance

In recent years,with the deepening of regional integration,enterprises have been active in cross-regional operations,and the flexibility of collection and management caused by discretion has led to large differences in law enforcement in different regions,thus affecting the tax compliance of enterprises and leading to the emergence of tax avoidance phenomena.In order to standardize the law enforcement behavior of tax authorities and build a harmonious collection relationship,the Central Committee of the Communist Party of China has formulated the Implementation Outline for the Construction of a Rule of Law Government(2021 – 2025).According to the requirements of the outline,the General Office of the State Council issued the "Opinions on Further Standardizing the Formulation and Management of Administrative Discretion Benchmarks",which is the first time that the state has comprehensively and systematically stipulated the administrative discretion benchmark system,which has played a positive role in improving the quality and efficiency of tax collection and management,reducing tax collection and management costs,reducing the loss of tax revenue,and further standardizing the tax payment behavior of enterprises.Therefore,in the face of the standardization of tax law enforcement and stricter tax collection and management,it is worth studying whether the implementation of the "discretionary standard for tax administrative penalties" will affect corporate decision-making and thereby reduce corporate tax avoidance.Based on this,on the basis of reading a large number of domestic and foreign literature,combined with the theory of the traditional "A-S tax evasion model",this paper introduces the standardization of tax collection and management,expounds the effect and mechanism of tax avoidance of "tax administrative penalty discretionary standards" on enterprises,and puts forward the research hypothesis of this paper.Secondly,on the basis of theoretical analysis,based on the quasi-natural experiment of "Tax Administrative Penalty Discretionary Benchmark",a multi-period double difference model is constructed to explain the impact of tax collection and management standardization on enterprise tax avoidance.The results show that the implementation of local tax administrative penalty discretionary standards has a significant inhibitory effect on enterprise tax avoidance.Thirdly,this paper analyzes the heterogeneity from three perspectives: financing constraints,corporate governance level and property rights.It is found that for enterprises subject to financing constraints,the implementation of the "discretionary tax administrative penalty benchmark" has a more significant impact on the degree of tax avoidance of enterprises with tight funds and more financing constraints.From the perspective of corporate governance level,the implementation of the "discretionary benchmark for tax administrative penalties" has a more obvious effect on the degree of tax avoidance with a low level of governance.From the perspective of the nature of property rights,the implementation of the "discretionary standards for tax administrative penalties" has a more obvious effect on the degree of tax avoidance of private enterprises.Finally,based on the empirical conclusions of this paper,relevant policy suggestions are put forward,including improving the discretionary benchmark system for tax administrative penalties,improving the internal control and supervision mechanism,and promoting exchanges between enterprises and tax authorities,which provide a direction for promoting the standardization of tax collection and management and reducing the tax avoidance behavior of enterprises.