市场集中度与企业税负的跨行业转移  

Market Concentration and Cross-industry Transfer of Corporate Tax Burden

作　　者：高雅 孙伟增 Gao Ya;Sun Weizeng(School of Public Finance and Taxation,Central University of Finance and Economics;School of Economics,Central University of Finance and Economics)

机构地区：[1]中央财经大学财政税务学院,北京100081 [2]中央财经大学经济学院,北京100081

出　　处：《经济科学》2022年第1期81-95,共15页Economic Science

基　　金：国家自然科学基金青年科学基金项目“开发区的生产和消费带动效应及微观机制:基于多维度微观数据的实证研究”(项目编号:71903210);中央财经大学标志性科研成果培育项目“区位导向政策对劳动力就业和人力资本投资的影响效应分析——以中国开发区为例的研究”;中央高校基本科研业务费专项资金资助项目的阶段性成果。

摘　　要：本文以资源型城市为研究对象,利用中国规模以上工业企业微观调查数据实证考察了采掘业市场集中度的跨行业税负扭曲效应。研究发现:第一,城市采掘业的市场集中度越高,非采掘业企业的所得税实际税率就越高。第二,城市税收任务越重,财政压力越大,市场化程度越低,政企合谋越严重,官员学历越低、年龄越大,上述影响就越明显;此外,非国有企业市场集中度的提升带来的跨行业税负扭曲效应更大。第三,采掘业市场集中度对非采掘业企业利润误报率具有显著的负向影响,验证了地方政府通过调整税收征管力度影响企业实际税负的行为机制。最后,随着采掘业市场集中度的提高,采掘业企业的实际税负显著下降,但是城市整体的税负水平显著提升。This paper empirically examined the cross-industry tax distortion effect of the market concentration of the mining industry in resource-based cities. The results showed that: firstly, the high market concentration of the mining industry was associated with the high mining rate of income tax of non-mining enterprises. Secondly, the heterogeneous analysis showed that the effects of market concentration of the mining industry on the actual tax burden of non-mining industries were more significant in cities with heavier tax tasks, higher financial pressure, lower marketization degrees, more serious government-enterprise collusion, and officials with lower education levels and older ages. In addition, compared with state-owned enterprises, the increase in the market concentration of non-state-owned enterprises resulted in larger cross-industry tax distortion effects. Thirdly, the market concentration of the mining industry had a significant negative impact on the false profit reporting rate of non-mining enterprises, which verified the local government’s behavior mechanism of cracking down on the low profit reporting and income tax evasion by strengthening tax collection and management. Finally, with the increase of the market concentration of the mining industry, the actual tax burden of mining industry enterprises was significantly reduced, but the overall tax burden of the enterprises in the relevant city was significantly increased.

关 键 词：市场集中度 实际税负 跨行业影响 资源型城市 资源诅咒 

分 类 号：F124[经济管理—世界经济]