财税政策影响产业升级的理论机制分析——基于地方政府竞争视角  

A Systematic Analysis of Fiscal and Tax Policies Affecting Industrial Upgrading:From the Perspective of Local Government Competition

作　　者：张国庆 李卉 ZHANG Guoqing;LI Hui(School of Economics, Nanjing University, Nanjing 210093, China;School of Economics and Management, Jiangsu University of Science and Technology, Zhenjiang 212003, China)

机构地区：[1]南京大学经济学院,江苏南京210093 [2]江苏科技大学经济管理学院,江苏镇江212003

出　　处：《审计与经济研究》2020年第6期105-114,共10页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(71373150);江苏高校哲学社会科学研究一般项目(2019SJA1933)。

摘　　要：财税政策通过促进关键生产要素流入可促进产业升级。通过构建动态模型分析地方政府财税竞争对要素流动、社会福利及产业升级的影响。研究发现,提高生产要素的税率不仅会导致该生产要素外流,还会导致其他生产要素外流;在税率变化冲击下,要素存量调整至新的均衡状态与生产函数凹性和调整成本函数凸性有关;对发达地区落后产业实行高综合税率以及新兴产业实行低综合税率会促进地区产业升级,对落后地区实行低综合税率会促进地区经济发展和产业升级;政府的财税协调有利于地区间实现产业升级和提高社会福利水平;地区居民对企业的持股份额会影响地区福利水平。This paper constructs a dynamic model to analyze the impact of fiscal competition on factor flow and industrial upgrading.Increasing the tax rate of a factor of production will not only lead to the outflow of the factor of production,but also other factors of production;under the impact of tax rate changes,the adjustment of factor stock to a new equilibrium state is related to concave production function and convex adjustment cost function;the implementation of high comprehensive tax rate for backward industries in developed regions and low comprehensive tax rate for emerging industries will promote the rise of regional industries.The low comprehensive tax rate in backward areas will promote regional economic development and industrial upgrading,and the fiscal and taxation coordination of higher-level governments is to achieve industrial upgrading and improve the level of social welfare in the two regions.The amount of shares held by local residents in enterprises also has an impact on the realization of regional welfare level.

关 键 词：财税政策 产业升级 要素流动 财税协调 地区经济发展 

分 类 号：F812[经济管理—财政学]