国地税合并与民营企业投资效率:基于模糊断点回归的实证研究  

The Merger of National and Local Tax Authorities in China and Corporate Investment Efficiency:An Empirical Analysis Based on Fuzzy Regression Discontinuity

作　　者：史海霞[1] 申嫦娥[2] 张博雅 SHI Haixia;SHEN Change;ZHANG Boya(Peking University,Beijing 100871,China;Beijing Normal University,Beijing 100875,China;China Everbright Bank,Beijing 100033,China)

机构地区：[1]北京大学,北京100871 [2]北京师范大学,北京100875 [3]中国光大银行,北京100033

出　　处：《新疆财经》2024年第2期28-37,共10页Finance & Economics of Xinjiang

摘　　要：2015年我国正式开启了国地税合并改革。文章以2015年为断点,采用模糊断点回归方法,以会计年度与2015年的距离度量改革的渐进过程,研究国地税合并后税收竞争对我国民营企业投资效率的影响。研究发现,国地税合并提高了税收征管水平,抑制了地方政府间的恶性税收竞争,优化了民营企业营商环境,提高了民营企业投资效率。今后,中央政府在制定规则时应更加注重社会公共利益的实现,而地方政府间的税收竞争也应把握好“度”的问题。此外,还应综合评估国际形势及影响,从国际经济关系与经济全球化视角审视税收竞争的经济效应,并根据公共服务均等化和区域协调发展目标合理选择税收工具。In 2015,China started the process of the merger of national and local tax authorities.This paper uses private listed companies from 2002 to 2019 as the research sample,and uses the fuzzy regression discontinuity to study the effect and mecha-nism of tax competition on the investment efficiency of Chinese private enterprises after the merger of national and local tax au-thorities.The study shows that the merger of national and local tax authorities has improved the level of tax collection and man-agement,thereby inhibiting malicious tax competition among local governments,optimizing the business environment,and im-proving the investment efficiency of private enterprises.In the future,the Central Government of China should pay more atten-tion to the realization of social public interests when making rules,and the tax competition among local governments should al-so properly manage the issue of"degree".In addition,it is necessary to comprehensively assess the international situation and impact,examine the economic effects of tax competition from the perspective of international economic relations and economic globalization,and rationally choose tax tools according to the goals of equalization of public services and coordinated regional development.

关 键 词：国地税合并 税收竞争 企业投资效率 模糊断点回归 

分 类 号：F812.42[经济管理—财政学]