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1786数字基础设施建设是中国政府促进数字经济发展、提升政府治理数字化水平的重要抓手，加快新型数字基础设施建设能否震慑企业避税行为有待明确。文章基于2011—2020年地方数字新基建政策文本数据，实证检验数字新基建政策对企业避税的影响。研究发现，实施数字新基建政策能抑制企业避税行为。基于宽带中国战略构造的双重差分模型检验结果验证了研究结论的稳健性。机制分析表明，数字新基建政策可以促进地区数字经济发展和缓解政企间信息不对称，并能助力政务数字化转型，抑制企业在应付账款方面的财务操纵行为，进而提高企业纳税遵从度。异质性分析结果显示，数字新基建政策的税收震慑效应在高税收征管力度地区、高媒体关注度和高数字化程度企业中更为明显。文章的结论为数字经济背景下的企业避税研究提供了新的视角，对于促进国家治理体系和治理能力的现代化建设也具有一定参考价值。
数字新基建政策如何影响企业避税行为？
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王海, 郭冠宇, 尹俊雅. 数字新基建政策如何影响企业避税行为？[J]. 财经研究, 2024, 50(3): 64-77.
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