资源枯竭型城市的税收负担与隐性经济研究:以景德镇市为例  

A Study of Tax Burden and Shadow Economy in Resource-exhausted Cities:Take Jingdezhen City as An Example

作　　者：汪洋[1,2] 刘腾华[2] 朱盛文 WANG Yang;LIU Teng-hua;ZHU Sheng-wen(School of Finance,Jiangxi University of Finance&Economics,Nanchang 330013,China;Research Center of Management Science and Engineering,Jiangxi Normal University,Nanchang 330022,China;Jiangxi Academy of Sciences,Nanchang 330096,China)

机构地区：[1]江西师范大学,330022 [2]江西财经大学金融学院,330013 [3]江西省科学院,330096 [4]江西师范大学管理科学与工程研究中心,330096

出　　处：《城市与环境研究》2023年第4期61-79,共19页Urban and Environmental Studies

基　　金：国家社会科学基金哲学社会科学领军人才项目“多重约束下的中国财政政策、货币政策与汇率政策协调配合研究”(批准号:22VRC018);国家社会科学基金重大项目“景德镇国家陶瓷文化传承创新试验区发展研究”(批准号20@ZH036);国家社会科学基金重大项目“中央银行的逻辑与现代中央银行制度的建设”(批准号:21ZDA045)。

摘　　要：在传统产业加速转型升级的背景下,对资源枯竭型城市的隐性经济问题进行探讨将有助于中国经济实现高质量发展。以景德镇市为例,采取微观收支差异法测算了当地隐性经济的规模,探讨了陶瓷产业的税收负担对隐性经济的影响,选取了具有代表性的城市和知名陶瓷产区与景德镇进行了对比。研究表明,景德镇隐性经济规模占GDP的比重约为10.65%,当地陶瓷产业转型后形成的特色产业结构及陶瓷产业的税收负担与其隐性经济密切相关。研究认为,包括景德镇在内的资源枯竭型城市要加快培育规上企业、完善税收征管、促进产业链提质增效以降低隐性经济规模。In the context of accelerated transformation and upgrading of traditional industries,the discussion of the shadow economy of resource depletion cities will help China's economy achieve high-quality development.This paper adopts the micro income and expenditure difference method to calculate the scale of the local shadow economy,and empirically tests the impact of the tax burden on the shadow economy of the ceramic industry.Representative cities and well-known ceramic production areas were selected for comparative analysis with Jingdezhen.Research shows that the proportion of the shadow economy in Jingdezhen accounts for about 10.65%of GDP.The characteristic industrial structure formed after the transformation of the ceramic industry and the tax burden of the ceramic industry are closely related to their shadow economy.This paper believes that resource depletion cities,including Jingdezhen,should speed up the cultivation of enterprises above designated size,improve tax collection and management,and promote the quality and efficiency of the industrial chain to reduce the scale of the shadow economy and achieve high-quality development.

关 键 词：资源枯竭 产业转型 税收负担 隐性经济 

分 类 号：F062.9[经济管理—政治经济学] F812.7F061.5