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基于税率优惠的商业信用发生机制研究
吴冬梅,李少芝,刘运国
1. 广东金融学院会计学院; 2. 中山大学管理学院
Research on the Generation Mechanism of Trade Credit Based on Preferential Tax Rate
WU Dongmei,LI Shaozhi,LIU Yunguo
1. Guangdong University of Finance, Guangzhou, China;2. Sun Yat-sen University, Guangzhou, China

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摘要 从税率优惠政府认证特性切入,在差异化税率情境中实证检验商业信用的发生机制及其后果。研究发现:企业享有的税率优惠越大,获得的商业信用越多;税率优惠政府认证特性通过激发企业盈余信息提质,进而促进其商业信用融资,不同供应链集中度会对税率优惠的商业信用效应产生不同影响,这共同构筑了商业信用发生的渠道与调节双重机制;基于税率优惠的商业信用实现了对企业价值的正向驱动;优惠税率对商业信用的激发在低银贷水平、低营收规模企业中更明显,而在再度细分的小微与非小微企业中无显著差异。研究表明,税率优惠能为企业增信;健全企业税率等信息的多维度披露、拓建涵盖不同主体金融行为的多层次监管,将有助于增信效果进一步完善。
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吴冬梅
李少芝
刘运国
关键词 税率优惠 政府认证 商业信用 供应链 小微企业    
Abstract:Starting from the feature of “government certification” of tax rate preference, the study empirically tested the generation mechanism and economic consequences of trade credit in the context of differential enterprise tax rate. The research found that: The greater the tax rate preference enjoyed by enterprises, the more trade credit obtained by them; The government certification feature of preferential tax rate can promote the trade credit financing of enterprises by stimulating the quality of earnings information, and different supply chain concentration will have different effects on the trade credit effect of preferential tax rate, which together build a dual mechanism of the channel and regulation of trade credit; The trade credit based on preferential tax rate has realized the positive drive to the enterprise value; The incentive of preferential tax rate on trade credit is more obvious in enterprises with low bank loan level and low revenue scale, but there is no significant difference between the small-micro and non-small-micro enterprises. The research shows that: Tax rate preference can increase the credit of enterprises; Improving the multi-dimensional disclosure of corporate tax rate and other information, as well as expanding multi-level supervision covering different entities’ financial behavior, will help further improve the effectiveness of credit enhancement.
Key wordspreferential tax rate    government certification    trade credit    supply chain    small businesses   
收稿日期: 2022-08-15     
基金资助:国家社会科学基金资助项目(18BJY016);财政部会计名家培养工程资助项目(2019);广东省人文社会科学重点研究基地资助项目(2021WZJD006)
通讯作者: 刘运国(1966~),男,湖北武汉人。中山大学(广州市 510275)管理学院教授、博士研究生导师。研究方向为管理会计与公司治理。     E-mail: mnsygliu@mail.sysu.edu.cn
引用本文:   
吴冬梅,李少芝,刘运国. 基于税率优惠的商业信用发生机制研究[J]. 管理学报, 2023, 20(11): 1727-. WU Dongmei,LI Shaozhi,LIU Yunguo. Research on the Generation Mechanism of Trade Credit Based on Preferential Tax Rate. Chinese Journal of Management, 2023, 20(11): 1727-.
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