我国区域间地方税收增长影响的空间效应研究——基于空间计量模型分析结果  

Spatial Effects of Interregional Tax Growth in China——Analysis results based on spatial econometric model

作　　者：欧阳华生[1] 张光忠 李欣娱 Ouyang Huasheng;Zhang Guangzhong;Li Xinyu

机构地区：[1]南京审计大学经济学院

出　　处：《公共财政研究》2019年第5期68-83,共16页Public Finance Research Journal

基　　金：2018年江苏省研究生科研创新计划项目“地方审计管理体制改革研究——以江苏省为例”（KYCX18_1701）阶段性研究成果

摘　　要：税制改革一直是我国财政体制改革的一项重要内容,税收增长一直是重点关注的问题,本文基于我国31个省的2001-2016年的面板数据,通过构建空间计量模型,从地方总体以及分区域分别对税收增长影响因素的空间效应进行分析。实证结果表明,一是地区间存在税收竞争,且税收竞争对自身的税收增长有一定的促进作用,尤其以西部地区最为明显;二是养老基金缴费水平也会对地方税收收入产生影响,加强养老金的征管会抑制税收收入的增长,而且会造成资本流入征管不严的地区;三是当前第三产业发展的质量和效益亟待提高,税收贡献亟待增强,第二产业依然是税收收入的主要来源。在此基础上,需要加大政策激励,以高质量发展促进地方税收可持续增长,需要继续规范政府行为,推进产业结构优化升级,实施普惠的减税降费政策,需要提升养老金征管水平并适当降低养老保险费率等。Tax system reform has always been an important part of China's financial system reform.Based on the panel data of 31 provinces in China from 2001 to 2016,this paper constructs a spatial econometric model to analyze the spatial effects of the factors affecting tax growth from the local and subregional perspectives.The empirical results show that:first,there is tax competition among regions,and tax competition has a certain role in promoting tax growth,especially in the western region.Second,the level of pension fund contribution will also have an impact on local tax revenue.Strengthening the collection and management of pension will inhibit the growth of tax revenue,and will cause capital inflow to areas with lax collection and management.Third,it is urgent to improve the quality and efficiency of the development of the tertiary industry and enhance the tax contribution.The secondary industry is still the main source of tax revenue.On this basis,we need to increase policy incentives to promote the sustainable growth of local tax revenue with high-quality development.We need to continue to standardize government behavior.We need to promote the optimization and upgrading of industrial structure,implement inclusive tax and fee reduction policies,improve the level of pension collection and management,and properly reduce the rate of pension insurance.

关 键 词：地方税收增长 税收竞争 空间效应 

分 类 号：F81[经济管理—财政学]