财税政策助力安徽参与“一带一路”建设的效应分析——基于面板数据的实证  

Effect Analysis of Fiscal and Taxation Policies Helping Anhui to Participate in “One Belt and One Road”Construction:Based on Empirical Study of the Panel Data

作　　者：储宇强 韦邦荣[1] CHU Yu-qiang;WEI Bang-rong(School of Ecnomics,Anhui University, Hefei,Anhui,230601, China)

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《西华大学学报（哲学社会科学版）》2018年第2期96-104,共9页Journal of Xihua University(Philosophy & Social Sciences)

基　　金：国家社科基金一般项目"利率市场化背景下商业银行系统性风险诱发及传染机制研究"(项目编号:16BGL051)

摘　　要：财税政策作为经济治理的关键手段,在推进"一带一路"建设的过程中发挥着不可替代的作用。安徽作为"一带一路"的重要枢纽,要积极融入到"一带一路"沿线国家的基础设施建设中,实现省内过剩产能的转移及创新型开放经济的增长。文章分析了"一带一路"背景下安徽有关财税政策的现状与不足,探讨了财税政策助力安徽参与"一带一路"建设的可行性,并从实证的视角,选取2006—2015年安徽16个地级市的面板数据,运用随机效应模型分析法,论证出财税政策对安徽融入"一带一路"建设的正向作用。结合实证分析结果,文章提出了安徽应如何发挥财税政策的调控作用更好地助力"一带一路"建设的相关建议。As a key means of economic governance,fiscal and taxation policies play an irreplaceable role in promoting"One Belt and One Road"construction.Anhui,as an important hub of''area",should be actively integrated into the''area"all the way along the country,s infrastructure construction,realize the transfer of excess capacity in the province and innovative open economic growth.This paper analyzes the current situation and shortcomings of related fiscal and taxation policies in Anhui under the background of"One Belt and One Road",and discusses the feasibility of the fiscal and taxation policies that help Anhui to participate in"One Belt and One Road"construction.And from an empirical perspective,using panel data of16cities in Anhui from2006to2015and random effects model analysis,the paper demonstrates that the fiscal and taxation policy of Anhui from has positive effect on a One Belt and One Road"strategy.It also puts forward some suggestions on how to play the role of fiscal and taxation policies in Anhui province to help better the construction of"One Belt and One Road".

关 键 词：财政政策 税收政策 一带一路 随机效应模型 

分 类 号：F812.42[经济管理—财政学]