地方财政收入目标、税收竞争与企业税负  

Targets of Local Fiscal Revenue, Tax Competition and Tax Burden of Enterprises

作　　者：付朝干 方永美 FU Chao-gan;FANG Yong-mei(School of Finance and Economics,Guangdong Polytechnic Normal University,Guangzhou 510450,China;School of Economics and Management,South China Normal University,Guangzhou 510006,China;School of Mathematics and Information,South China Agricultural University,Guangzhou 510006,China)

机构地区：[1]广东技术师范大学财经学院,广州510450 [2]华南师范大学经济与管理学院,广州510006 [3]华南农业大学数学与信息学院,广州510006

出　　处：《云南财经大学学报》2023年第1期63-82,共20页Journal of Yunnan University of Finance and Economics

基　　金：教育部人文社会科学研究青年基金项目“直接税比重的微观决定机制与优化路径研究”(21YJC790029);国家社会科学基金资助项目“混合所有制企业中的非控股股东利益侵占行为及治理研究”(19BGL057)。

摘　　要：利用中国2005—2020年“省-企业”宏微观匹配数据,考察了地方财政收入增长目标对省级间企业所得税竞争的影响。研究发现,省级间企业所得税竞争导致上市公司企业所得税负担整体下降,地方财政收入增长目标对于地区间企业所得税竞争的低税负效应具有反向作用,这一反向作用在经济发达地区更为明显。结果表明:地方政府存在目标替代行为,在制定地方财政收入增长目标时有所保留,为企业所得税竞争预留了政策操作空间,获得更大的竞争优势以期实现更快的GDP增长。研究揭示了地方财政收入增长目标与企业所得税竞争的关系,拓展了地方政府经济绩效目标之间相互关系的研究,为实现区域协调发展提供了政策启示。Using the“province-enterprise”macro and micro-matching data of China from 2005 to 2020,this paper examines the impact of growth targets of local fiscal revenue on the competition of corporate income tax among provinces.Research finds that the competition of corporate income tax at the provincial level leads to an overall decrease in the corporate income tax burden of listed companies,and the growth target of local fiscal revenue has a reverse effect on the low tax burden effect of the competition of corporate income tax among regions.The reverse effect if more obvious in developed regions.The results show that local governments have target substitution behaviors and have reservations when setting the growth targets of local fiscal revenue,which reserves policy manipulating space for the competition of corporate income tax,and obtains greater competitive advantages so as to achieve faster GDP growth.The research reveals the relationship between the growth targets of local fiscal revenue and the competition of corporate income tax,expands the research on the relationship between local government economic performance goals,and provides policy inspiration for the realization of regional coordinated development.

关 键 词：财政收入目标 税收竞争 企业税负 目标替代 

分 类 号：F812.2[经济管理—财政学]