基于微观企业视角，探究工业智能化对财税治理的影响。以企业税收遵从度为出发点，实证考察企业工业智能化水平对其避税程度的影响及其机理。研究发现，工业智能化水平会显著抑制企业避税，即工业智能化存在税收治理效应。机制分析表明，企业工业智能化通过提高生产经营效率降低避税动机，通过降低信息不对称程度降低避税能力，最终有助于抑制企业避税。异质性分析发现，工业智能化的税收治理效应在资金充裕的企业、非国有企业和风险偏好更低的企业中更为明显。

We calculate the application of industrial robots at the listed firm level as a proxy for industrial intelligence and empirically examine the impact and mechanism on corporate tax avoidance. It is found that the transformation of industrial intelligence will significantly inhibit corporate tax avoidance, that is, industrial intelligence has a tax governance effect. The mechanism analysis shows that the industrial intelligence reduces the tax avoidance income by improving production and operation efficiency, restricts the tax avoidance ability by reducing the degree of information asymmetry, and ultimately helps to restrain the tax avoidance of enterprises. Heterogeneity analysis shows that the tax governance effect of industrial intelligence is more significant in private firms, and firms with more adequate cash reserves or with lower risk appetite.