分税制财税体制、土地财政与制造业发展关系研究  

Research on Chinese Tax Sharing Management System,Land Finance and Manufacturing

作　　者：谢长安[1] 彭冬冬[2] 

机构地区：[1]中共上海市委党校第五分校(上海市经济管理干部学院),200237 [2]上海财经大学国际工商管理学院,200433

出　　处：《上海经济研究》2016年第10期44-53,共10页Shanghai Journal of Economics

基　　金：国家社科基金一般项目(项目编号:16BKS081)资助

摘　　要：我国分税制财税体制存在地方政府与中央政府在财权和事权上的不匹配问题,由此导致地方政府财政收入严重依赖"土地财政"。大量资源流入不动产领域,不利于制造业企业的发展。该文利用2003-2013年省级面板数据进行实证检验,研究结果显示:现行的财税体制与"土地财政"显著地降低了制造业企业的利润率。此外,该文还发现,分税制与"土地财政"对制造业发展的抑制作用在空间和时间分布上有较大差异。在中东部地区,金融危机以后这种抑制作用表现较明显,而在西部地区,金融危机以前这种作用较弱。该文建议对资本利得和资产持有征税,将资本重新导入到制造业领域,同时还要重新统筹分配财税收入。The current uncoordinated division of the property rights and power between the central and local governments, which gives birth to land finance and the local fiscal reliance on land and real estate,causes a large of resources flowing into the real estate and capital shortage in manufacturing industry. The empirical test using 2003-2013 provincial panel data shows that the existing taxation system and land finance significantly reduces manufacturing profit margins. In addition, the paper also finds big spatial and temporal difference of the inhibition of the taxation system. After the financial crisis, the inhibitive effect is strong in eastern regions, while it is weak in western regions before the crisis. The paper suggests to tax on capital profits and asset holding, drive capital into the manufacturing sector and redistribute the national tax revenue.

关 键 词：分税制 土地财政 制造业 

分 类 号：F812.2[经济管理—财政学]