我国的产业税负结构与现代产业体系建设路径——基于社会网络分析的特征事实  

On the Industrial Tax Burden Structure and the Path of the Modern Industrial System:Some Features Based on Social Network Analysis

作　　者：姚东旻[1] 王艺霏[1] 褚昱辰 YAO Dongmin;WANG Yifei;CHU Yuchen

机构地区：[1]中央财经大学财政发展协同创新中心

出　　处：《税务研究》2023年第11期13-22,共10页

基　　金：国家社会科学基金重点项目“政府预决算视角下提升我国国家创新体系整体效能的财政体制与政策研究”(项目编号:20AJY020)的阶段性研究成果

摘　　要：从生产关系的角度分析我国产业税负结构对于实现产业结构优化升级、推动建设现代产业体系具有重要意义。本文利用社会网络分析方法,刻画了我国当前产业体系下的税负结构特征,研究发现:第一,从产业网络特征上看,我国各产业联系密切,其中制造业和服务业为“中心产业”,具有良好的现代产业体系基础;第二,从税收规模分布上看,产业税收规模与增加值分布匹配,头部产业贡献突出,与现代产业体系向心型“长尾分布”存在差距;第三,从税率差异上看,产业中心度与增加值存在“倒挂”现象,核心产业呈现出“高中心度、高税负、低增加值”的特点;第四,从税负结构看,先进制造业和现代服务业的税负结构系数低于产业平均水平,税负结构具有进一步优化的空间。为此,本文从完善税收制度和政策、减轻现代产业税负、调整产业税负结构三个方面提出现代产业体系的优化路径。Analyzing the industrial tax burden structure in China from the perspective of production relations is of great significance in optimizing and upgrading industrial structure and promoting the construction of the modern industrial system.This paper uses the social network analysis method to describe the characteristics of the tax burden structure in current industrial system.The paper demonstrates the following findings.Firstly,regarding the characteristics of the industrial network,the industries in China are closely linked.The manufacturing and service industries are“Central Industries”.The current industrial network implies a good foundation of modern industrial system.Secondly,according to the distribution of tax revenue,the scale of industrial tax revenue matches the distribution of value-added,with dominating contributions from the leading industry.A gap still exists between the centripetal"long-tail distribution"of the modern industrial system and the current tax revenue scale distribution.Thirdly,regarding the differences in tax rates,there is an inverse relation between industrial centrality and value-added.The core industry possesses the characteristics of high centrality,high tax burden and low value-added"Fourthly,from the perspective of tax burden structure,the tax burden structure coefficient of advanced manufacturing and modern service industries is lower than the average value,indicating the potential for further optimization of the tax burden structure.Therefore,the paper discusses three paths of optimizing the modern industrial system in China,improving the tax system and policies,reducing the tax burden of modern industry,and adjusting the structure of industrial tax burden.

关 键 词：现代产业体系 社会网络分析 税负结构 

分 类 号：F812.42[经济管理—财政学] F124