我国区域税收负担与区域经济增长关系的实证分析  

Empirical Analysis of Regional Tax Burden on Regional Economic Growth

作　　者：梁俊娇[1] 李羡於[2] 刘亚敏[3] 

机构地区：[1]中央财经大学财政与税务学院 [2]中粮集团有限公司税务部 [3]中国人民大学财金学院

出　　处：《中央财经大学学报》2017年第6期22-29,共8页Journal of Central University of Finance & Economics

基　　金：国家自然科学基金项目"财政收入集权;企业实际税负与地方政府税收治理:基于所得税分享改革的研究"(项目编号:71603299);教育部人文社科基金项目"不同分权模式对地方政府税收激励的影响效应:基于省直管县改革的研究"(项目编号:16YJC790104)

摘　　要：税收负担与经济增长之间的关系问题一直是学术界研究的重点问题。税收负担通常有名义税收负担和实际税收负担之分,本文研究的是实际税收负担,采用税收收入与GDP之比来衡量。在借鉴和吸收前人研究成果的基础上,本文将我国划分为东部、中部、西部、东部三大直辖市和东北三省五个区域,以1994年至2014年间的面板数据为样本,构建计量模型来分析和探讨区域税收负担对区域经济增长的影响和作用,为国家通过实施财政、税收政策来引导生产要素的跨区域流动,实现资源的有效配置,从而促进区域经济协调可持续发展提供理论支撑。本文分别就流转税税负和所得税税负与经济增长进行实证分析,发现税收负担对经济增长影响的显著程度以及方向和大小会因区域和税种的不同而有所差异。在东部区域,无论是总体税负,还是流转税税负,抑或是所得税税负,均对经济增长产生负效应;而在中部区域和西部区域,税负对经济增长均产生正效应。本文根据研究结果并结合我国具体国情提出相关政策建议,即为协调区域经济发展,缩小地区发展差距,在制定和调整税收政策时应考虑区域差异性、提高税收优惠政策的精细化和精准化程度、深化税制改革要坚持中性原则、提高税收收入使用效率以及提升税收征管水平等。The relationship between tax burden and economic growth has always been the focus of domes- tic and foreign scholars study field. Tax burden is typically divided into nominal tax burden and the actual tax burden. This paper studies the actual tax burden, by measuring the ratio of tax revenue to GDP. On the basis of absorbing the predecessors＇ achievements, we divided our country into eastern, central, western region, eastern municipality directly under the central government and the three northeast provinces in this paper. Through constructing econometric model, the paper analyzes the role and impact of the regional tax burden on regional economic growth with the panel data from 1994 to 2014 in China. The result indicates that there is a correlation between tax burden and economic growth. Namely, the tax burden will have a certain impact on economic growth. However, the impact＇s significant level, direction and size will vary because of different re- gions and taxes. For instance, the tax burden has a negative effect on economic growth in eastern region, while the tax burden has a positive effect on the economy in centralregion and western region. This paper also propo- ses relevant policy suggestions such as considering regional differences when formulating and adjusting the tax policy, improving the refinement degree of preferential tax policies, deepening the reform of the tax system should adhere to the principle of neutrality, improving the level of tax collection and administration and so on, in order to coordinate regional economic development and narrow the development gap among regions.

关 键 词：税负差异经济增长 实证分析 

分 类 号：F812.42[经济管理—财政学]