党员身份印记对企业税收激进行为的影响研究
Research on the Influence of Party Member Identity Imprint on Corporate Tax Radical Behavior

本文手工搜集2008~2018年沪深A股民营上市公司董事长的党员身份数据,从共产主义红色文化视角切入，研究民营上市公司董事长的党员身份对企业税收激进行为的影响。研究显示，民营上市公司董事长的党员身份会显著降低企业税收激进程度。进一步研究发现，董事长的党员身份在市场化程度高的地区，以及董事长无政治关联、董事长未兼任总经理时能够更有效的发挥监督作用，对企业税收激进行为产生显著影响。本文证实董事长的党员身份对减少企业税收激进行为的积极作用，不仅丰富了企业税收激进行为影响因素的研究，拓展了高阶梯队理论的本土化研究框架，对如何将红色文化融入公司治理制度也具有重要启示。
This paper manually collected the data of Chinese Communist Party (CCP) membership identity of chairmen of A-share private listed companies from 2008 to 2018 to study the impact of party membership identity of chairmen of private listed companies on aggressive corporate tax behavior. We find that the party membership identity of the chairman of private listed companies can significantly reduce the degree of enterprise tax aggressive activism. Further analysis shows that the chairman’s party membership can play a more effective supervisory role only in areas with a high degree of marketization and a good legal environment, as well as when the chairman has no political connection and the two positions are separated, which has a significant impact on the aggressive behavior of enterprise taxation. This article confirms the positive role of the chairman's party membership in reducing corporate tax incentives. It not only enriches the research on factors influencing corporate tax incentive behavior but also expands the localized research framework of the high-level cadre theory. It also provides important insights into how to integrate red culture into corporate governance systems.