税收征管能力、征管强度异质性与企业间税负不平等  

Ability of Tax Collection,Heterogeneous Intensity of Tax Collection,and Inequality of Enterprise Tax Burden

作　　者：魏福成[1] 李瑶瑶 WEI Fucheng;LI Yaoyao(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan,430073;Sany Heavy Industry Company Limited,Changsha,410000)

机构地区：[1]中南财经政法大学财政税务学院 [2]三一重工股份有限公司

出　　处：《中国经济问题》2024年第1期62-76,共15页China Economic Studies

基　　金：教育部人文社会科学研究规划基金项目(22YJA790064);中南财经政法大学中央高校基本科研业务费专项资金项目(2722022DS030)。

摘　　要：探究企业间税负不平等的成因,对于建设公平市场环境具有重要意义。税收征管能力可能通过影响税务机关对不同企业的征管强度差异,进而影响企业间税负不平等。本文基于税收征管的边际报酬变化,构建理论模型论证了这一思想;同时,基于制造业数据测算了省际层面企业间税负不平等和税收征管能力,采用固定效应模型实证分析了这一思想。研究表明,税收征管能力上升能显著降低企业间税负不平等,且在政府行为规范性低的地区以及财政压力更大的地区的效应更显著。本研究拓展了对征管能力影响效应和税负不平等影响因素的认识。Fairness of tax burden is the main content of fair market construction and the first principle of tax,however,the inequality of tax burden among Chinese enterprises is serious and is a problem need to be solved by the state.The ability of tax collection may affect the inequality of tax burden by influencing the differences in inspection of taxation among firms.This paper establishes a theoretical model based on the change of marginal returns of tax collection to demonstrate the idea.At the same time,based on the measures of the inequality of enterprise tax burden using the manufacturing firms'data and the ability of tax collection at the provincial level,the fixed effect model is adopted to analyze the idea.The empirical study shows that there is a significant negative correlation between the ability of tax collection and the inequality of enterprise tax burden,especially in the regions with low normativeness of government behavior or greater financial pressure.In order to reduce the inequality of tax burden among enterprises,measures should be taken to improve the ability of tax collection and to standardize the behavior of tax collection.This study expands the understandings of the effect of tax collection's ability and the determinants of tax burden's inequality.

关 键 词：税收征管能力 征管强度 企业间税负不平等 征管的边际报酬 

分 类 号：F812.42[经济管理—财政学] F279.2