1687 
2064降低增值税占比的同时，提高企业所得税占比，是我国税制改革的重要“两翼”，而增值税减税改革可能引发企业所得税的联动反应。文章基于避税的权衡理论，研究了2017年、2018 年增值税税率简并改革对企业所得税避税的影响。研究发现，增值税税率简并改革后，企业显著降低了所得税避税程度；企业现金留存增加、地方政府财政压力和税收征管强度增大，是增值税税率简并改革影响企业所得税避税的重要机制；增值税税率简并改革对企业避税的抑制作用在增值税税负率高、竞争能力强和融资约束程度大的企业中更加显著。此外，企业不仅减少了账税差异避税行为，还减少了比较隐蔽的账税一致避税行为。文章从间接税和企业所得税联动的视角探究了增值税税率简并对企业所得税产生的外溢效应，揭示了增值税改革优化税收结构的重要作用。
增值税改革与企业所得税避税的联动效应——来自增值税税率简并改革的证据
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陈冬, 陆佳妮, 周宇洁, 等. 增值税改革与企业所得税避税的联动效应——来自增值税税率简并改革的证据[J]. 财经研究, 2024, 50(5): 49-63.
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