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[1]张景,施懿宸,聂爽.物权法律制度完善与企业所得税避税[J].集美大学学报(哲社版),2025,28(06):89-99.
　ZHANG Jing,SHI Yichen,NIE Shuang.Improvement of Property Rights Legal System and Corporate Income Tax Avoidance[J].philosophy&social sciences,2025,28(06):89-99.
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《集美大学学报》（哲社版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
28
期数:
2025年06期
页码:
89-99
栏目:
出版日期:
2025-12-22

文章信息/Info

Title:
Improvement of Property Rights Legal System and Corporate Income Tax Avoidance
作者:
张景1; 施懿宸2; 聂爽3
（1.集美大学诚毅学院 中软国际互联网学院，福建 厦门 361021；2.南开大学 经济学院，天津 300071；3.广东省财政厅，广东 广州 510030）
Author(s):
ZHANG Jing1; SHI Yichen2; NIE Shuang3
(1.Chengyi College,Jimei University,Xiamen 361021,China;2.School of Economics,Nankai University,Tianjin 300071,China;3.Department of Finance of Guangdong Province,Guangzhou 510030,China)
关键词:
物权法律制度; 企业避税; 税收治理
Keywords:
legal system of property rights; corporate tax avoidance; tax governance
分类号:
-
DOI:
-
文献标志码:
A
摘要:
物权法律制度旨在规范财产归属与使用，为市场经济的有序运作提供坚实的法律基础。以《物权法》实施为准自然实验，将2003—2020年A股非金融类上市公司为研究对象，运用双重差分模型，实证检验物权法律制度的完善对企业避税的影响，并分析这一效果的作用机制。结果表明，对于固定资产规模较小的企业而言，物权法律体系的完善在降低企业避税行为方面发挥着更为显著的作用。机制分析的结果表明，物权法律制度完善可以降低企业的债务成本、提高企业的融资规模，从而缓解企业资金紧张，降低企业的避税动机。进一步分析显示，上述效应在公司治理水平高、外部制度环境优的企业中更为突出。因此，未来应持续完善物权法律制度，进一步营造良好的市场环境，完善公司治理结构，以充分发挥物权法律制度在促进经济高质量发展和税收环境优化中的积极作用。
Abstract:
The property rights legal system aims to regulate the ownership and use of property,providing a robust legal foundation for the orderly functioning of the market economy.Using the implementation of the Property Law as a quasi-natural experiment,and taking A-share non-financial listed companies from 2003 to 2020 as the research object,this study employs a difference-in-differences model to empirically test the effect of the improvement of the property rights legal system on the tax avoidance of the enterprises.It further analyzes the functioning mechanism of this effect.The results show that for enterprises with fewer fixed assets,the effect of improving the legal system of property rights on reducing corporate tax avoidance is greater.The results of the mechanism analysis show that the improvement of the legal system of property rights firstly reduces the cost of debt of enterprises,and secondly increases the scale of financing of enterprises,thus alleviating the financial constraints of enterprises and reducing the incentives of enterprises to avoid taxes.Further analysis shows that the above effects are more pronounced in firms with stronger corporate governance and superior external institutional environments.Therefore,future efforts should focus on continuously refining the property rights legal system,optimizing market environment,and improving corporate governance structures.This will enable the property rights legal system to fully exert its positive role in promoting high-quality economic development and optimizing the tax environment.

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更新日期/Last Update: 2025-12-23