行业相对税负差异与税收优惠改革研究  

Tax Competition in Industries Based on the Relative Tax Burden

作　　者：王华春[1] 刘栓虎[1] 

机构地区：[1]北京师范大学,北京100875

出　　处：《国家行政学院学报》2017年第3期87-91,共5页Journal of China National School of Administration

基　　金：北京市支持中央在京高校共建"公共管理重点学科建设"项目(2015-2016)

摘　　要：以中国区域间的税收竞争为背景,以地税数据替代传统的企业所得税测算税负,将宏观税负分解为行业税负,分析地区间税收竞争和税收竞争行业差异特征表明,税收竞争呈现动态调整趋势,主要行业税负由于要素流动性差异等原因在不同地区税收竞争中表现出动态调整特征。税收优惠政策应根据地区税收竞争动态调整以及行业税收竞争相对税负而确定,由区域性减税为主转向行业减税为主和区域性减税为辅,在总量减税前提下准确实施分时期结构性减税政策更有利于区域经济结构调整。Different industry tax may bring regional tax differentiation behavior, China's local governments have been undergoing widespread tax competition,especially conducting the tax revenue as a competitive tool. The paper analyzes the tax competition by the regional tax instead of the traditional enterprise income from 2003 to 2013. This paper makes the necessary amendments, decomposes macro tax burden for the industry tax burden,and compares the differences of relative tax burdens,the paper introduce the z-score test methods to solve weak data problems related. The paper finds that tax competition rendered dynamic adjustment of the trend,mainly due to the mobility industry tax differences in tax competition and other reasons exhibit dynamic characteristics,tax burden significantly and positively correlates with the degree of economic development, namely,transportation warehousing logistics industry,wholesale and retail trade and real estate tax and the degree of correlation between economic development presentation from positive to negative changes in the trend,the tax burden and level of economic development of the financial industry correlation is not significant. Accordingly the proposed tax policy should be dynamic among regions and industries in the relative tax burden. The total amount of tax cuts is more conducive to economic restructuring and coordinated regional development.lttttttt

关 键 词：税收竞争 税收优惠 行业税负 

分 类 号：F812[经济管理—财政学]