竞争性税收政策如何影响外资企业竞争力?——基于内外资企业所得税统一的经验分析  

How Does Competitive Tax Policy Affect the Competitiveness of Foreign Enterprises?——Based on the Empirical Analysis of the Unified Income Tax of Domestic and Foreign Enterprises

作　　者：张双龙 余升国[2] 曹翔[2] ZHANG Shuanglong;YU Shengguo;CAO Xiang(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China;School of Economics,Hainan University,Haikou 570228,China)

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073 [2]海南大学经济学院,海南海口570228

出　　处：《西安交通大学学报（社会科学版）》2022年第2期65-73,共9页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：国家自然科学基金项目(71963009);国家社会科学基金重大项目(19ZDA110);海南大学科研启动项目[kyqd(sk)1904]。

摘　　要：公平的竞争性税收政策是打造不同市场主体公平竞争市场环境的重要措施,为此以2008年正式实施的内外资企业所得税统一政策为外生冲击,采用倍差法系统考察这一竞争性税收政策对外资企业竞争力的影响、多维度异质性及其作用机制。研究发现:(1)内外资企业所得税统一显著降低了外资企业竞争力,且对市场竞争力越强的外资企业的负面影响越大。(2)异质性分析表明,该政策显著降低了中国港澳台企业与沿海省份外资企业的竞争力,对地区经济发展水平高、地方政府效率高以及地区市场化程度低的外资企业竞争力存在着显著抑制作用。(3)该政策显著降低了外资企业的资产总额、税金总额以及利息支出,但并未显著降低外资企业所得利润。据此提出,应加大力度完善竞争性税收制度,实施差异化的公平竞争税收制度,进一步加强竞争性税收政策对企业融资成本的作用。Fair and competitive tax policy is an important measure to create a fair competitive market environment for different market players. Therefore, taking the unification of enterprise income tax of domestic and foreign capital formally implemented in 2008 as the exogenous shock, adopts DID method to systematically investigate the influence, multi-dimensional heterogeneity and mechanism of this competitive tax policy on the competitiveness of foreign-capital enterprises. The results show that:(1)The unified income tax of domestic and foreign-funded enterprises significantly reduces the competitiveness of foreign-funded enterprises, and the greater the negative impact on foreign-funded enterprises with strong market competitiveness;(2) Heterogeneity analysis shows that the policy significantly reduces the competitiveness of Chinese Hong Kong, Macao and Taiwan enterprises and foreign-funded enterprises in coastal provinces,and has a significant inhibitory effect on the competitiveness of foreign-funded enterprises with high regional economic development level, high local government efficiency and low degree of regional marketization;(3) The policy significantly reduces the total assets,taxes and interest expenses of foreign-funded enterprises, but does not significantly reduce the profits earned by foreign-funded enterprises.Therefore, it is necessary to improve the competitive tax system, implement differentiated fair competition tax system, and further strengthen the effect of competitive tax policy on enterprise financing costs.

关 键 词：税收政策 公平竞争 企业所得税 外资企业竞争力 市场环境 倍差法 

分 类 号：F812.42[经济管理—财政学] F271