级差制城镇土地使用税减免能否推动制造业低碳转型与稳增长协同发展  

The Impact of Reducing Urban Land Use Tax on the Coordinated Development of Low-Carbon Transformation and Stable Growth in the Manufacturing Industry

作　　者：甘行琼[1] 许启凡 Gan Xingqiong;Xu Qifan(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan)

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《经济社会体制比较》2024年第3期73-85,共13页Comparative Economic & Social Systems

基　　金：国家社科基金一般项目“我国制造业低碳转型与稳增长协同发展的实现机制与财政对策研究”(项目编号:23BJY001);中南财经政法大学2022年基本科研项目“推进产业结构绿色化转型的财政制度研究”(项目编号:2722022AK004)。

摘　　要：如何协调好低碳转型与稳增长的关系是我国制造业发展面临的重要挑战。土地要素对制造业发展方式具有重要影响,文章基于我国部分地级市2014年开始实施的兼顾环境效益与经济效益的级差制城镇土地使用税减免政策,将城镇土地使用税税率引入渐进双重差分模型,考察了级差制城镇土地使用税减免对制造业低碳转型与稳增长协同发展的影响。研究发现:级差制城镇土地使用税减免能够有效推动制造业低碳转型与稳增长协同发展,这一结论在一系列稳健性检验后仍然成立。机制分析表明,级差制城镇土地使用税减免能够通过促进制造业技术研发创新和提高区域工业用地配置效率等渠道推动制造业低碳转型与稳增长协同发展。进一步的异质性分析发现,相较于征收后返还,当期直接减免的税收优惠方式对制造业的激励作用更强;当分级减免幅度差异较小、税收减免幅度设置更加平滑时,级差制城镇土地使用税减免政策的促进效果更强。How to coordinate low-carbon transformation and steady growth is an important challenge for the development of the manufacturing industry in China.Based on the pilot policy of urban land use tax reduction,which takes into account both environmental and economic benefits and has been implemented in some prefecture-level cities in China since 2014,this paper introduces the rate of urban land use tax into a staggered DID model to investigate the impact of urban land use tax reduction on the coordinated development of low-carbon transformation and steady growth in the manufacturing industry.The results show that the urban land use tax reduction can effectively promote the coordinated development of low-carbon transformation and steady growth in the manufacturing industry,which is still valid after a series of robustness tests.The mechanisms behind the positive effects include promoting the innovation of manufacturing technology and improving the efficiency of regional industrial land allocation.Further heterogeneity analysis reveals that due to the perception of tax burden,the current direct tax reduction has a stronger incentive effect on the manufacturing industry compared to the return after collection.Additionally,when the disparity of tax reduction at different levels is small and the levels of tax reduction are set more smoothly,the effect of urban land use tax reduction on promoting the low-carbon transformation of the manufacturing industry and the coordinated development of stable growth is stronger.

关 键 词：低碳转型 稳增长 城镇土地使用税减免 差别化减免 税收优惠方式 

分 类 号：X322[环境科学与工程—环境工程] F812.42[经济管理—财政学] F424