Abstract: Based on the implementation of Golden Tax III in China, this paper uses Chinese A-share listed companies from 2009 to 2019 as the sample to examine the governance effect of digitalization of tax enforcement on corporate philanthropy. The empirical results show that the digitalization of tax enforcement significantly reduces the level of donations by local enterprises, which is manifested in more crowding out of self-interest donations, but has a positive effect on altruistic donations. The mechanism analyses show that the digitalization of tax enforcement indirectly reduces the level of corporate donations by weakening political connections and reducing agency costs. Heterogeneity analyses indicate that the above-mentioned impact of digitalization of tax enforcement is more significant in private enterprises, enterprises with lower internal control quality and enterprises with more myopic managers. This study explains the intrinsic motivation of corporate philanthropy from the perspective of tax enforcement, and provides policy references for the reform of tax collection and management system from the perspective of achieving common prosperity.

Key words: Tax Enforcement, Digitalization, the “Golden Tax-III”, Charitable Donations, Common Prosperity

摘要： 本文以2009—2019年中国A股上市公司为样本,利用金税三期工程构建准自然实验,研究税收征管数字化对企业慈善捐赠的影响。结果发现,税收征管数字化显著降低了本地企业慈善捐赠水平,表现为更多地挤出了企业利己性捐赠,对利他性捐赠有一定促进作用。机制分析表明,税收征管数字化通过弱化政治关联和降低代理成本,间接地降低了企业慈善捐赠水平。异质性分析表明,税收征管数字化的上述影响在民营、内部控制质量较低、管理者短视水平较高的企业中更加显著。本文从税收征管角度为解释企业慈善捐赠行为的内在动机提供了新视角,为实现共同富裕视阈下税收征管体制改革提供了政策参考。

关键词: 税收征管, 数字化, 金税三期, 慈善捐赠, 共同富裕