摘要：在企业ESG实践深化的背景下，普遍性税收征管制度对企业环境、社会与治理层面的可持续发展表现起到关键推动作用。本文基于2010－2023年中国A股上市企业面板数据，以国地税合并为准自然实验，从税收征管视角探讨普遍性税收征管制度对企业ESG表现的影响及作用机制。研究发现：普遍性税收征管制度显著促进了企业ESG表现提升，在剔除相关因素的干扰后结果依然保持稳健。机制分析表明普遍性税收征管制度对企业ESG表现的推动作用主要源于资源配置机制、税收激励机制和企业寻租机制；数字化转型程度和分析师关注在这一过程中起到重要调节作用。企业特征、行业特征和地区分布不同的企业，普遍性税收征管制度对其ESG表现的促进作用存在显著差异。本文的研究成果有助于深化对普遍性税收征管制度与企业可持续发展关系的理解，对完善税收征管政策体系、提升企业ESG管理水平提供了有益的政策启示。
关键词：普遍性税收征管制度；企业ESG表现；国地税合并
The Impact of Universal Tax Administration on Enterprise ESG Performance：Evidence from a Quasi-Natural Experiment of the Merger of State Taxation and Local Taxation Bureaus
Wang Shuangying, Zhang Mengting, Jin Weibo, Liu Na
Abstract: Against the backdrop of deepening corporate ESG practices, the universal tax administration system plays a key role in promoting enterprises’ sustainable development performance in environmental, social, and governance dimensions. Based on the panel data of Chinese A-share listed companies from 2010 to 2023, this paper takes the merger of national and local tax administrations as a quasi-natural experiment to explore the impact of universal tax administration system on corporate ESG performance and the underlying mechanisms from the perspective of tax collection and management. The study finds that: The universal tax administration system significantly promotes the upgrading of corporate ESG performance, and the results remain robust after excluding the interference of related factors. Mechanism analysis shows that the promoting effect of the universal tax administration system on corporate ESG performance mainly stems from the resource allocation mechanism, tax incentive mechanism, and corporate rent-seeking mechanism. The degree of digital transformation and analyst coverage play important moderating roles in this process. For enterprises with different characteristics, industry characteristics, and regional distributions, the promoting effect of the universal tax administration system on their ESG performance varies significantly. The research results help deepen the understanding of the relationship between the universal tax administration system and corporate sustainable development, and provide useful policy implications for improving the tax administration policy system and enhancing corporate ESG management levels.
Keywords: Universal Tax Administration System; Corporate ESG Performance; Merger of National and
Local Tax Administrations
