我国税收结构、资源配置与市场化实证分析——基于省际面板数据  

An Empirical Analysis of Tax Structure,Resource Allocation and Marketization in China—— Based on the Panel Date at Provincial Level

作　　者：邹蓉[1] 张帆[2] 丁玮蓉[3] 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030 [2]浙江财经大学财政与公共管理学院,浙江杭州310018 [3]武汉大学财政金融研究中心,湖北武汉430072

出　　处：《华东经济管理》2015年第7期92-96,共5页East China Economic Management

基　　金：教育部哲学社会科学研究重大课题攻关项目(10JZD0023)

摘　　要：文章从资源配置视角,利用省际面板数据对我国税收结构与市场化水平之间进行了一系列检验,运用混合回归和固定效应回归模型进行实证分析,以及系统-GMM检验模型通过稳健性检验,实证结果表明:增值税对资源配置起到促进作用,营业税作为增值税的过渡税种,随着第三产业的快速发展,这种对专业性经营服务行业进行征税显著促进了资源配置效率的提高。然而,作为直接税的企业所得税和个人所得税对资源配置效率并不显著。因此,我国仍要不断优化我国税收结构,在夯实"营改增"的税制改革成果的同时,必须增加以所得税为主的直接税在税收收入中比重,更好地发挥所得税在资源配置中调节经济的职能作用,从而提高我国市场化水平。From the perspective of resource allocation,this paper,by using the panel data at provincial level,makes a se？ries of tests on the relationship between tax structure and marketization level in China,carries on an empirical analysis by ap？plying the pooled regression model and fixed effect regression model,and passes through the robustness test by means of sys？tem-GMM method. The empirical results show that value-added tax（VAT） promotes resource allocation, and business tax,as a type of transitional tax of VAT,can significantly improve the efficiency of resource allocation when it is applied to impose tax on professional service industry with the rapid development of the tertiary industry. However,corporate income tax and individual income tax,which are direct taxes,have no significant impact on the efficiency of resource allocation. So,it is necessary for China to continuously optimize tax structure, and consolidate“value-added tax for business tax”reform achievements. Meanwhile,China must increase the proportion of income tax in the tax structure and better play the function of income tax adjusting economy in resource allocation so as to order to enhance the level of marketization.

关 键 词：市场化 资源配置 税收结构 指数 

分 类 号：F812.42[经济管理—财政学]