关键词: 税收征管, 数字化, 供应链韧性, 金税三期工程

Abstract: Digital tax administration, as a key reform measure promoting the transformation toward "data driven tax governance" has profoundly influenced various dimensions of corporate operations. This study exploits the implementation of the Golden Tax Project III as a quasi-natural experiment and employs data from Chinese A-share listed firms during 2008-2023 to examine the impact of digital tax administration on corporate supply chain resilience and its underlying mechanisms. The results show that digital tax administration significantly enhances firms' supply chain resilience, and this conclusion is robust to multiple tests. Mechanism analysis indicates that the effect operates primarily through improving corporate information transparency and reducing agency costs. Heterogeneity tests further reveal that the positive impact is more pronounced among manufacturing firms, firms operating in highly competitive industries, and firms located in regions with stronger tax enforcement. This study not only extends the literature on the governance effects of digital tax administration but also provides a novel theoretical perspective on the determinants of supply chain resilience, offering valuable policy implications for advancing smart taxation and supporting enterprises in building resilient supply chain networks.

Key words: tax collection and management, digitalization, supply chain resilience, Golden Tax Project III