纳税诚信企业更容易获得商业信用融资吗?

管理评论 ›› 2021, Vol. 33 ›› Issue (3): 269-281.

纳税诚信企业更容易获得商业信用融资吗?

耿艳丽^1,2, 鲁桂华³, 李璇²

1. 上海国家会计学院, 上海 201702;
2. 山东工商学院会计学院, 烟台 264005;
3. 中央财经大学会计学院, 北京 100081

收稿日期:2017-12-26 出版日期:2021-03-28 发布日期:2021-04-06
通讯作者: 耿艳丽(通讯作者),上海国家会计学院博士后,山东工商学院会计学院讲师
作者简介:鲁桂华,中央财经大学会计学院教授,博士生导师,博士;李璇,山东工商学院会计学院讲师,硕士。
基金资助:
教育部人文社会科学研究青年项目（19YJC630147）；山东省社会科学规划研究项目（19DGLJ07）。

Are Honest Tax-paying Enterprises More Likely to Obtain Commercial Credit Financing?

Geng Yanli^1,2, Lu Guihua³, Li Xuan²

1. Shanghai National Accounting Institute, Shanghai 201702;
2. School of Accountancy, Shandong Technology and Business University, Yantai 264005;
3. School of Accountancy, Central University of Finance and Economics, Beijing 100081

Received:2017-12-26 Online:2021-03-28 Published:2021-04-06

摘要/Abstract

摘要： 2014年国家税务总局在全国范围内开展纳税信用评级活动，并每年公布纳税诚信企业名单，纳税诚信企业在获得声誉的同时也能够在纳税方面享受政策的优惠。纳税诚信是否会影响企业的商业信用融资?本文以2014—2016年上市公司的纳税信用评级数据为基础，检验纳税诚信企业是否更容易获得商业信用融资。本文的结果显示，纳税诚信企业确实更加容易获得商业信用融资。进一步的研究显示，在国有企业和法制水平较低的中西部地区，纳税诚信对商业信用融资的影响更为显著。本文的研究表明，纳税诚信是影响商业信用融资的重要因素。

关键词: 纳税诚信, 商业信用, 企业性质

Abstract: The State Administration of Taxation (SAT) carried out tax credit rating activities nationwide in 2014, and has since then published a list of honest tax-paying companies every year. Those included in the list are not only supported by preferential tax policies, but also better known for this significant honor. Does honest tax paying play a role in obtaining commercial credit financing? Based on the tax credit rating data of listed companies from 2014 to 2016, we test whether tax credit enterprises are more likely to obtain commercial credit financing. The results of this paper show that honest tax-paying companies are more likely to obtain commercial credit financing. Further research shows that the effect of tax credit on commercial credit financing is more significant in state-owned enterprises and in central and western regions. The research of this paper shows that tax credit plays an important in obtaining commercial credit financing.

Key words: honest tax paying, commercial credit, nature of enterprises

耿艳丽, 鲁桂华, 李璇. 纳税诚信企业更容易获得商业信用融资吗?[J]. 管理评论, 2021, 33(3): 269-281.

Geng Yanli, Lu Guihua, Li Xuan. Are Honest Tax-paying Enterprises More Likely to Obtain Commercial Credit Financing?[J]. Management Review, 2021, 33(3): 269-281.

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