财税政策助力安徽融入“一带一路”建设的效应分析——基于Stata的面板数据分析  

Effect Analysis of Fiscal and Taxation Policies Helping Anhui Integrate into“one Belt and One Road”Construction :Panel data analysis based on Stata

作　　者：彭艳[1] 张璐[1] PENG Yan;ZHANG Lu(Chizhou University,Chizhou Anhui 247000,China)

机构地区：[1]池州学院,安徽池州247000

出　　处：《科技和产业》2021年第7期111-115,共5页Science Technology and Industry

摘　　要：在"一带一路"倡议的引领下,中国外向型经济开启新格局。作为内陆大省的安徽,应以城市发展为基本点,抢抓"一带一路"建设机遇,全面提升皖企的国际竞争力。以税收激励和税收竞争理论为基础,阐述安徽财政与税收政策的现状,采用随机效应模型估计方法,以2009—2018年安徽16个地级市的面板数据为研究对象做实证研究,结果表明财税政策对安徽融入"一带一路"建设有推进效用。基于理论与实证的分析结果,分别从财政与税收两方面论述在"一带一路"背景下安徽应如何支持企业"走出去"。Under the guidance of"One Belt and One Road"initiative,China has opened up a new pattern for a foreign-oriented economy. As a large inland province,Anhui should take urban development as the basic point,seize the opportunity of"One Belt One Road"construction,and comprehensively enhance the international competitiveness of Anhui enterprises. Based on the theory of tax incentive and tax competition,this paper briefly expounds the current situation of fiscal and tax policy in Anhui Province,and adopts the estimation method of random effect model,an empirical study on the panel data of 16 prefecture-level cities in Anhui Province from 2009 to 2018 shows that fiscal and taxation policies can promote the integration of Anhui into the"One Belt and One Road"construction. Based on the results of theoretical and Empirical Analysis,discusses how Anhui should support enterprises to"go out"under the background of"One Belt and One Road"from fiscal and taxation policies.

关 键 词：“一带一路” 安徽省 财税政策 随机效应模型 

分 类 号：F810.42[经济管理—财政学]