产业集聚对区域税收竞争力提升的影响研究——基于产业结构升级视角  

Impact of Industrial Agglomeration on the Improvement of Regional Tax Competitiveness

作　　者：李建刚 沈利芸 陈旭东 LI Jian-gang;SHEN Li-yun;CHEN Xu-dong(State Administration of Taxation Tianjin Taxation Bureau,Tianjin 300222,China;School of Finance,Taxation and Public Administration,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]国家税务总局天津市税务局,天津300222 [2]天津财经大学财税与公共管理学院,天津300222

出　　处：《税务与经济》2023年第1期27-35,共9页Taxation and Economy

基　　金：天津市教育科学规划重点课题(BIE220016)。

摘　　要：基于产业结构优化升级的视角,探索产业集聚对区域税收竞争力的影响机制,以及区域差异和企业生命周期对这种影响的异质性。研究表明:高新技术产业的集聚会通过促进地区产业结构高级化对区域税收竞争力起到提升作用,但这种提升作用会受到企业所处生命周期阶段的影响,初创期的阵痛感最强,成熟期的促进作用最强,且区域异质性较为显著。因此,中央政府应建立科学的税收竞争力评价体系,引导地方政府摒弃短视的政绩观和“唯GDP论”的竞争观,因地制宜、因时制宜地推进高新技术产业集聚与产业结构升级,充分发挥良性税收竞争的激励作用,提升我国税收竞争力的整体水平。Based on the perspective of industrial structure optimization and upgrading,this paper explores the impact mechanism of industrial agglomeration on regional tax competitiveness,as well as the heterogeneity of regional differences and enterprise life cycle on this impact. The research shows that the gathering of high-tech industries can improve the regional tax competitiveness by promoting the advanced industrial structure of the region,but this improvement effect will be affected by the life cycle stage of the enterprise. The maturation period had the strongest promoting effect,and the regional heterogeneity was more significant. Therefore,the central government should establish a scientific tax competitiveness evaluation system,guide local governments to abandon the short-sighted view of political achievements and the " GDP-only" view of competition,and promote hightech industry agglomeration and industrial structure upgrading according to local conditions and times. It is necessary to give full play to the incentive role of healthy tax competition and improve the overall level of nation′s tax competitiveness.

关 键 词：高新技术产业 产业集聚 税收竞争力 

分 类 号：F810.42[经济管理—财政学]