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黄金科学技术 ›› 2022, Vol. 30 ›› Issue (5): 787-796.doi: 10.11872/j.issn.1005-2518.2022.05.035

• 采选技术与矿山管理 • 上一篇    下一篇

税收、企业规模与高质量发展——来自矿业企业的微观证据

郑明贵1,2(),党宇1()   

  1. 1.江西理工大学矿业发展研究中心,江西 赣州 341000
    2.中国科学技术大学管理学院,安徽 合肥 230026
  • 收稿日期:2022-02-28 修回日期:2022-04-07 出版日期:2022-10-31 发布日期:2022-12-10
  • 通讯作者: 党宇 E-mail:mgz268@sina.com;dy18370956388@163.com
  • 作者简介:郑明贵(1978-),男,安徽颍上人,教授,博士生导师,从事资源经济与管理方面的教学与研究工作。mgz268@sina.com
  • 基金资助:
    国家社会科学基金重点项目“中国战略性矿产资源国家安全评估与预警系统研究(2020—2050)”(18AGL002);国家自然科学基金重点项目“大数据环境下的评价理论、方法和应用”(71631006);江西理工大学重大项目培育计划“大数据驱动下国家矿产资源安全战略管理现代化研究”(19ZDPY-08)

Tax, Enterprise Size and High-quality Development—Micro Evidence from Mining Enterprises

Minggui ZHENG1,2(),Yu DANG1()   

  1. 1.Mining Development Research Center, Jiangxi University of Science and Technology, Ganzhou 341000, Jiangxi, China
    2.School of Management, University of Science and Technology of China, Hefei 230026, Anhui, China
  • Received:2022-02-28 Revised:2022-04-07 Online:2022-10-31 Published:2022-12-10
  • Contact: Yu DANG E-mail:mgz268@sina.com;dy18370956388@163.com

摘要:

在减税降费的背景下,税收问题成为矿业企业高质量发展的关键。基于2014—2019年国泰安数据库和中国工业企业数据库中的882个样本数据,构建基于DEA的Malmquist指数,利用所得值衡量矿业企业高质量发展水平,采用面板回归分析、产权和区域异质性分析检验了企业税收对矿业企业高质量发展的影响,并进一步考虑了企业规模对二者的调节效应。结果表明:首先,税收对矿业企业的高质量发展影响显著,呈明显负相关,即抑制作用;其次,相较于大规模企业而言,规模较小的矿业企业的税收对其高质量发展的抑制作用更强;最后,在进一步分析产权和区域异质性时发现,非国有企业、东部地区的矿业企业,税收对高质量发展的抑制作用更为显著。

关键词: 税收, 全要素生产率, DEA-Malmquist, 矿业企业, 企业规模, 异质性

Abstract:

Under the new normal of China’s economy,tax,as the key to the high-quality development of enterprises,has attracted extensive attention.As the basic industry of the national economy,mining industry is in a special institutional environment different from manufacturing industry,which plays a vital role in the high-quality development of China’s economy.Taking mining enterprises from 2014 to 2019 as the research sample,this paper studies the relationship between tax and high-quality development of enterprises.Among them,based on the input-output perspective,this paper selected the total output value of mining enterprises as the output index,the total assets as the capital input index,and the number of employees at the end of the year as the labor input index to construct the DEA-Malmquist index,and used the obtained value to measure the high-quality development level of enterprises.The results show that there are some differences in total factor productivity of Chinese mining enterprises from 2014 to 2019,and the average total factor productivity level is low,that is,the high-quality development level of mining enterprises is generally low.When discussing the impact of enterprise tax on the development level of China’s mining enterprises,the high-quality development level was selected as the explanatory variable,the ratio of the total tax paid by enterprises to the main business income was used to measure the tax of enterprises as the explanatory variable,and the rate of return on total assets,density of tangible assets,asset liability ratio,enterprise age,nature of enterprise property rights were selected as the control variables.Using panel regression analysis,property right and regional heterogeneity analysis,this paper tested the impact of enterprise tax on the high-quality development of mining enterprises,and further considered the regulatory effect of enterprise size on them.The results show that:(1)There is a significant negative rela-tionship between tax and the high-quality development of mining enterprises.(2)Compared with large-scale enterprises,small-scale mining enterprises have a stronger inhibitory effect on high-quality development.(3)In the further analysis of property rights and regional heterogeneity,it is found that non-state-owned enterprises and mining enterprises in the eastern region have a more significant inhibitory effect on high-quality development.According to the empirical results,this paper believes that the state should strengthen tax reduction and fee reduction to further improve the high-quality development level of mining enterprises.

Key words: tax, total factor productivity, DEA-Malmquist, mining enterprises, enterprise size, heterogeneity

中图分类号: 

  • F810.42

表1

变量定义"

变量类型变量名称符号变量定义
被解释变量企业高质量发展TFP全要素生产率
解释变量企业税收tax企业缴纳的税费总额/营业收入
控制变量总资产收益率roa企业营业利润/营业总收入
有形资产密集度ppe总资产/营业收入
资产负债率lev企业总负债/总资产
企业年龄age所研究年份减去企业成立年加1取对数
企业产权性质state企业为国有取1,非国有取0
年份虚拟变量year共6个年份,生成5个虚拟变量
企业所处地区reg东部、中部、西部,分别赋值为1、2、3
调节变量企业规模size企业年末总资产取对数

表2

变量描述性统计结果"

变量单位平均值标准差最小值最大值
企业营业总收入亿元12.3932786.153660.005052 980.171
资产总计亿元16.05374105.03350.000152 764.312
员工人数1868.328 527.5851130 403
TFP-1.3551.2850.10510.198
tax%0.3190.1160.0130.523
roa%0.1260.160-0.2510.730
ppe%0.8130.9620.0276.653
lev%0.7421.2280.00411.034
age2.4470.5980.6934.736
size千元11.132.2242.70819.437

表3

变量相关性分析"

变量TFPtaxsizeppelevageroa
TFP1.000
tax-0.038**1.000
size-0.091***0.419***1.000
ppe-0.077***0.257***0.440***1.000
lev-0.439**-0.052***0.013***-0.0101.000
age-0.0090.186***0.385***0.144***-0.0041.000
roa0.072***0.374***0.180***-0.026-0.0080.0271.000

表4

模型回归结果"

变量(1)(2)(3)
TFPTFPTFP
tax--3.993***(-3.72)-16.619***(-3.27)
tax×size--1.0622**(2.54)
size-1.075***(-13.34)-1.056***(-13.11)-1.141***(-13.10)
ppe-0.247***(-5.42)-0.237***(-5.19)-2.445***(-5.37)
lev-0.203***(-25.84)-0.205***(-26.10)-0.209***(-26.08)
age2.184*(2.48)2.046*(2.32)2.316***(2.62)
roa1.595***(4.30)1.810***(4.83)1.915***(5.09)
state-0.962*(-2.13)-0.860***(-1.91)-0.879***(-1.95)
year控制控制控制
reg控制控制控制
cons8.908***(4.15)9.214***(4.30)9.593***(4.47)
N735735735
R20.3120.3160.318

表5

异质性分析"

变量产权异质性区域异质性
(4)(5)(6)(7)(8)
国有非国有东部中部西部
tax

-3.838

(-1.92)

-4.807***

(-4.48)

-4.004***

(-3.93)

-6.358

(-1.59)

-0.052

(-0.03)

size

0.152*

(2.13)

-0.095***

(-12.11)

-0.514***

(-6.24)

-1.612***

(-4.27)

-0.717***

(-4.23)

ppe

-0.094

(-1.01)

-0.297***

(-4.88)

-0.303***

(-5.22)

-0.289*

(-2.39)

0.024

(0.45)

lev

0.331***

(3.73)

-0.212***

(-31.02)

-0.229***

(-36.81)

0.180

(0.47)

0.001

(0.02)

age

-0.177

(-0.95)

1.868*

(1.91)

1.427

(1.61)

0.057

(1.52)

1.307

(0.91)

roa

1.393

(1.88)

0.389**

(2.40)

0.742

(1.52)

-1.559

(-0.57)

1.393***

(4.48)

state--

-1.351*

(-2.43)

-1.836

(-1.51)

0.741

(1.44)

year控制控制控制控制控制
reg控制控制---
cons

0.216

(0.19)

7.914***

(3.81)

4.364*

(2.27)

25.392***

(3.36)

7.310*

(2.07)

N185697593180109
R20.5780.4270.5050.1150.653

表6

TSLS回归结果"

变量Stage1Stage2
taxTFP
tax--2.643***(-3.85)
L.tax0.529***(26.29)-
size0.004***(5.41)0.061*(2.05)
ppe0.005***(6.15)-0.103***(-2.78)
lev-0.001***(-3.36)-0.246***(-37.78)
age0.004(1.82)-0.042(-0.47)
roa0.169***(21.72)-0.146(-0.32)
year控制控制
reg控制控制
cons-0.019**(-2.56)0.921***(2.91)
N735735
R20.5500.355

表7

改变度量方法的回归结果"

变量yTFP
(9)(10)(11)(12)(13)
tax-

-1.303***

(-4.62)

-8.679***

(-6.54)

--
tax×size--

0.621***

(5.68)

--
tax1---

-4.398***

(-4.07)

-2.931**

(-6.07)

taxsize---

0.127***

(1.93)

size

0.188***

(8.88)

0.194***

(9.18)

0.145***

(6.36)

-0.084***

(-2.93)

-0.050***

(-3.64)

ppe

-0.154***

(-12.88)

-0.151***

(-12.62)

-0.156***

(-13.07)

-0.115***

(-3.56)

-0.076***

(-5.49)

lev

-0.009

(-0.38)

-0.001

(-0.71)

-0.004

(-1.88)

-0.221***

(-32.63)

0.212***

(16.28)

age

-1.305***

(-5.63)

-1.350***

(-5.84)

-1.916***

(-5.15)

0.065

(0.78)

0.103***

(2.82)

roa

0.450***

(4.61)

0.520***

(5.29)

0.581***

(5.91)

0.936***

(3.56)

1.035***

(8.70)

state

0.056

(0.47)

0.089

(0.76)

0.078***

(0.66)

0.394***

(2.71)

0.209***

(3.24)

year控制控制控制控制控制
reg控制控制控制控制控制
cons

6.897***

(12.21)

6.997***

(12.42)

7.218***

(12.86)

3.276***

(10.59)

1.803***

(12.45)

N735735735735735
R20.2330.2390.2490.2520.228
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