基于空间视角的税收一体化研究——来自长株潭城市群的经验证据  

Research on Taxation Integration Based on Spatial Perspective:Empirical Evidence from Changsha-Zhuzhou-Xiangtan Urban Agglomeration

作　　者：温桂荣 刘炜烨 WEN Gui-rong;LIU Wei-ye(School of Finance,Hunan University of Technology and Business,Changsha 410205,China)

机构地区：[1]湖南工商大学财政金融学院,长沙410205

出　　处：《云南财经大学学报》2021年第10期12-23,共12页Journal of Yunnan University of Finance and Economics

基　　金：国家社会科学基金项目“扩大我国中等收入群体规模的减税政策研究”(18BJY219);湖南省社会科学基金项目“湖南省激励企业创新的有效财税政策研究”(17YBA256)。

摘　　要：近年来,国家和湖南省政府相继提出"区域协调发展"战略和"税收一体化发展"战略,这对地方政府在税基和税率取舍方面提出了更高要求。税收一体化是区域经济发展的必然要求,是区域空间优化和现代治理的重要实现途径。通过构造空间分布演变和收敛模型,刻画长株潭税收空间分布特征和一体化趋势,构建指标体系测算2008—2020年长株潭税收一体化指数,探索长株潭税收一体化发展水平和影响因素。结果显示:目前长株潭税收一体化发展处于中等偏下水平,税收不具备收敛性,区域内发展差异显著;测算模型显示,长株潭税收一体化的规划需要加强自身发展,以区域合作为重点,着力发挥长沙的龙头带领作用,加大财力把控,营造良好中介环境等。In recent years,the state and the Hunan Provincial Government have successively proposed"regional coordinated development"strategy and"tax integrated development"strategy,which put forward higher requirements for local governments in terms of tax base and tax rate selection.Tax integration is an inevitable requirement for regional economic development,as well as an important way to achieve regional spatial optimization and modern governance.By constructing a spatial distribution evolution and convergence model,the paper depicts the spatial distribution characteristics and the integration trends of taxation in Changsha,Zhuzhou and Xiangtan.An index system is constructed to measure the tax integration index of Changsha-Zhuzhou-Xiangtan from 2008 to 2020,aiming to explore the development level and the influencing factors of taxation integrationin the places.The results show that the current level of tax integration in Changsha-Zhuzhou-Xiangtan is at a below average level,taxation does not have convergence,and there are significant differences in regional development.The calculation model shows that the planning of tax integration in Changsha-Zhuzhou-Xiangtan needs to strengthen its own development,rely on regional cooperation,focus on developing theleading role of Changsha,increase financial control,and create a good intermediary environment.

关 键 词：长株潭城市群 税收一体化 区域协调发展 

分 类 号：F812.7[经济管理—财政学]