关键词: 税收征管, 税收遵从, 大型企业

Abstract: Innovative tax administration models that promote voluntary tax compliance among large enterprises not only help increase tax revenues but also stimulate corporate vitality. This paper focuses on tax compliance agreements, a cooperative arrangement between tax authorities and large enterprises. Using data on Chinese listed firms from 2008 to 2023, combined with manually collated information on the signing of tax compliance agreements, we empirically examined how cooperation affects corporate tax compliance. The results show that tax authority-enterprise cooperation significantly enhances voluntary tax compliance primarily by strengthening information disclosure and improving internal controls. Moreover, it serves as an effective supplement in areas where external credit constraints are weaker, while the rule of law is crucial to ensuring the effectiveness of cooperation. Further analysis reveals that the positive effect of tax authority-enterprise cooperation on compliance is more significant among higher tax-related risk firms characterized by more frequent related-party transactions, more active mergers and acquisitions, and higher financial uncertainty. In addition, tax authority-enterprise cooperation improves earnings quality, reduces external financing costs, enhances profitability, and promotes asset growth, thereby stimulating corporate development. Based on these findings, the paper suggests strengthening the enforcement capacity of tax authorities and improving taxpayer services, ensuring effective implementation of tax compliance agreements and reducing tax policy uncertainty to encourage voluntary tax compliance.

Key words: Tax Administration, Tax Compliance, Large Enterprises