分税与税率：从政府到企业  

Tax Sharing and Tax Rate:From Government to Entrepreneurs

作　　者：吕冰洋[1] 马光荣[2] 毛捷[3] 

机构地区：[1]中国人民大学中国财政金融政策研究中心,财政金融学院,100872 [2]中国人民大学财政金融学院,100872 [3]对外经济贸易大学国际经济贸易学院

出　　处：《经济研究》2016年第7期13-28,共16页Economic Research Journal

基　　金：北京市社会科学界联合会青年社科人才资助项目(QNRC201620);教育部人文社会科学重点研究基地重大项目“结构性减税的效果评估”(13JJD790033);国家自然科学基金面上项目(71573038);国家自然科学基金青年项目(71403278)的资助

摘　　要：分税体现着政府间财政关系,税率体现着政府与市场的关系,通过对分税与税率关系的研究,可以观察政府间财政关系对政府与市场关系的影响。研究认为,中国政府间实行税收弹性分成、企业面临着差异化税率是两个重要典型事实;理论分析发现,地方政府偏好、税收分成比例分别影响着企业实际税率;实证分析发现,市县级政府面临的企业所得税和增值税分成比例上升,导致企业逃税减少和实际税率上升。上述结论从分税的角度揭示了政府与市场的关系如何受财政体制影响的独特机制,解释了中国企业面临的差异化税率的来源,为下一步财税体制改革提供了参考。Tax sharing between governments reflects the intergovernmental fiscal relations, and the tax rate reflects the relationship between the government and the market, so we can observe the influence of the former on the latter through the study of the relationship between tax sharing and tax rate. The statistical description shows that the tax sharing rate between Chinese governments is flexible, and enterprises are faced with differential tax rate. The theoretical analysis indicates that the actual tax rate is influenced by local government preference and the tax sharing rate. Empirical analysis finds that with enterprise income tax and value-added tax sharing rate increasing, corporate tax evasion will reduce and the actual tax rate will rise. Though the research on the relation between the tax sharing and tax rate, the paper reveal show the fiscal system influence the relationship between the government and the market, and explains why Chinese enterprises face different tax rate, and provides a reference for the further reform of the fiscal system.

关 键 词：弹性分成 差异化税率 财政分权 政府与市场 

分 类 号：F812.42[经济管理—财政学]