中国要素税负区域差异、影响因素与失衡治理路径研究——基于劳动和资本收入有效税率的视角  

Regional Differences, Influencing Factors and Imbalance Governance Paths of Factor Tax Burden in China——Based on the Perspective of Effective Tax Rate of Labor and Capital Income

作　　者：郭晓辉 兰海霞[2] GUO Xiao-hui;LAN Hai-xia(School of Public Finance and Tax, Central University of Finance and Economics, Beijing 100081 , China;College of Economics, Northwest Normal University, Lanzhou 730070, China)

机构地区：[1]中央财经大学财政税务学院 [2]西北师范大学经济学院

出　　处：《经济体制改革》2019年第2期142-149,共8页Reform of Economic System

基　　金：国家自然科学基金项目"有效税率结构与区域经济增长:理论;实证和路径选择研究"(71263043);甘肃省社会科学规划项目"精准扶贫战略下甘肃省秦巴山片区贫困农户的可持续生计问题研究"(YB048);西北师范大学青年教师科研能力提升计划项目"特殊类型贫困地区旅游发展的扶贫效应及互促模式研究--以甘南藏族自治州为例"(SKQN15005)

摘　　要：本文在测算劳动和资本收入有效税率的基础上,从区域差异和时空变化认知中国要素税负的格局,并进一步探讨要素税负的影响因素及其贡献率。结论表明:中国要素税负区域失衡显著,公共产品供给、财政压力、经济发展、消费支出税等是影响要素税负的重要因素,各因素对东、中、西部地区要素税负变动的解释力有所不同。因此,为扭转税负失衡状态,政府应促进区域税负相对公平,扶持欠发达地区,提高政策的区域适用性和精准性。On the basis of calculating the effective tax rate of labor and capital income, this paper cognizes the unbalanced pattern of factor tax burden in China from regional differences and temporal-spatial changes, and explores the influencing factors of factor tax burden and its contribution.The conclusion shows that the imbalance pattern of factor tax burden is remarkable, and the supply of public goods, financial pressure, economic development, consumption expenditure tax are the important factors affecting factor tax burden. The explanatory power of each factor to the change of regional factor tax burden is different.Therefore,the key of the government to reverse the imbalance of burden are promoting the relative fairness of regional tax burden, supporting the less developed areas and improving the regional applicability and accuracy of policy.

关 键 词：要素税负 区域差异 影响因素 失衡治理 

分 类 号：F812.42[经济管理—财政学]