区域一体化与企业所得税实际税率——基于长三角一体化的准自然实验分析  

Regional Integration and Effective Tax Rate of Corporate Income Tax——Quasi-Natural Experimental Analysis Based on the Integration of Yangtze River Delta

作　　者：付文林 吕鑫 Fu Wenlin;Lv Xin

机构地区：[1]浙江财经大学财政税务学院 [2]上海财经大学公共经济与管理学院

出　　处：《财政研究》2022年第8期65-78,共14页Public Finance Research

基　　金：国家社会科学基金重大招标项目“解决相对贫困的扶志扶智长效机制研究”(20&ZD169)。

摘　　要：本文基于2008—2012年全国税收调查数据,以2010年《长江三角洲地区区域规划》的颁布为准自然实验,运用匹配后的双重差分法考察了区域一体化对企业所得税实际税率的影响。研究发现:长三角一体化使得试点城市内企业所得税实际税率提高了1.6个百分点,并且这一效应主要存在于中心城市、流动性较强的制造业企业以及税企信息不对称程度较高的民营企业。进一步的机制检验显示,长三角一体化显著提高了城市经济集聚租金和税收征管效率,企业分工与盈利水平的提升使得地方政府能在经济集聚中获得税收收益,进而形成促进地方政府推动区域一体化的内生动力机制。本文的政策启示是在全国统一大市场建设中需要进一步规范地区间财政分配关系、地方税收征管行为,调动地方政府推进一体化发展的积极性。Based on the national tax survey data from 2008 to 2012 and the promulgation of the regional planning of the Yangtze River Delta in 2010 as a quasi-natural experiment,this paper uses the matched difference-in-differences method to investigate the impact of regional integration on the effective tax rate of corporate income tax.The study shows that the integration of the Yangtze River Delta has increased the effective corporate income tax rate in the pilot cities by 1.6 percentage points,and this effect mainly exists in central cities,manufacturing firms with strong liquidity and private firms with high tax information asymmetry.Further mechanism tests show that the integration of the Yangtze River Delta has significantly improved the level of urban economic agglomeration and the efficiency of tax collection.The improvement of firm labor division and profitability have enabled local governments to obtain tax revenue from economic agglomeration,thus forming an internal dynamic mechanism for regional integration development.The research of this paper means that in the construction of a unified national market,it is necessary to further standardize the fiscal distribution relationship between regions and local tax enforcement behaviors,which helps mobilize the enthusiasm of local governments to promote integrated development.

关 键 词：区域一体化 企业所得税实际税率 经济集聚租金 税收征管效率 

分 类 号：F810.42[经济管理—财政学]