财政竞争对企业税负不平等的影响  

The Impact of Fiscal Competition on Inequality of Corporate Tax Burden

作　　者：胡洪曙[1] 李捷 HU Hongshu;LI Jie(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,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

出　　处：《中南财经政法大学学报》2023年第2期52-64,共13页Journal of Zhongnan University of Economics and Law

摘　　要：近年来,企业税负不平等问题受到社会各界的广泛关注,同一地区不同企业承担着差异化的税收负担,增加了企业的税负痛苦指数。本文利用2008-2020年A股上市公司数据,探究了财政竞争对企业税负不平等的影响及作用机制。研究发现,税收竞争会缩小企业税负不平等,财政支出竞争会扩大企业税负不平等,作用效果在高融资约束企业和国有企业中更为显著,并且主要作用于企业所得税税负不平等。作用机制表明,财政竞争会改变地方政府的税收努力,这会导致企业间税收征管差异,进而影响企业税负不平等。本文提出四个方面的政策建议:在制定减税降费以及税收优惠政策时,尽量降低税负不平等程度以减轻企业税负痛苦指数;压缩税收努力的弹性决策空间,弘扬依法征税精神;改革对地方政府的政绩考核机制,规范地方政府间税收竞争和财政支出竞争;采取有效措施提高企业税收遵从度,遏制企业逃避税行为。In recent years, the inequality of corporate tax burden has received extensive attention.Different companies in the same region bear differentiated tax burden, which increases the pain of corporate tax burden.Based on the data of listed companies from 2008 to 2020,the study explores the impact of fiscal competition on the inequality of corporate tax burden, and explores the mechanism of fiscal competition on the inequality of corporate tax burden.The result shows that tax competition reduces the inequality of corporate tax burden, and fiscal expenditure competition increases the inequality of corporate tax burden.The effect is more significant in high financing constraint enterprises, state-owned enterprises and corporate income tax.The test of impacting mechanism shows that tax competition increases corporate tax inequality by reducing regional tax effort, and fiscal expenditure competition reduces corporate tax inequality by increasing regional tax effort.The paper puts forward four policy suggestions: when formulating the policy to cut tax and fee and make tax preference, we should reduce the inequality of tax burden to reduce the pain of corporate tax burden;compressing the decision-making space of tax effort, and levy taxes according to law;reforming the assessment criteria for local governments’ performance, normalize tax competition and fiscal expenditure competition among local governments;taking effective measures to improve corporate tax compliance and curb corporate tax evasion.

关 键 词：税收竞争 财政支出竞争 税收努力 企业税负不平等 税负痛苦指数 

分 类 号：F812.2[经济管理—财政学]