税收预算增长压力下的财富转移与税负不平等  

Wealth Shifting and Tax Inequality under the Pressure of Tax Budget Growth

作　　者：冯晨 杨健鹏 张静堃 邓敏 FENG Chen;YANG Jianpeng;ZHANG Jingkun;DENG Min(School of Economics and Finance,Xi'an Jiaotong University;School of Economics,Xiamen University;School of Public Economics and Administration,Shanghai University of Finance and Economics;School of Customs and Public Administration,Shanghai Customs College)

机构地区：[1]西安交通大学经济与金融学院,710061 [2]厦门大学经济学院,361005 [3]上海财经大学公共经济与管理学院,200433 [4]上海海关学院海关与公共管理学院,201204

出　　处：《经济研究》2024年第5期59-76,共18页Economic Research Journal

基　　金：国家社会科学基金重大招标项目(19ZDA076);国家自然科学基金青年项目(72303176);中国博士后科学基金面上项目(2023M732821)的资助。

摘　　要：完善预算管理制度是推进国家治理体系和治理能力现代化的重要支撑。本文利用独特的政府税收预算及企业集团数据,考察了地方税收预算增长压力对企业间税负公平的影响。研究发现,预算压力的空间失衡会导致企业集团利用内部网络策略性利润转移,从而与无法释放压力的独立企业相比,存在税负不公平的问题。然而,随着新《预算法》(1)出台对地方政府预算目标的制定实施约束,这种转移动机受到了明显抑制,有效降低了企业间的税负不平等倾向。在宏观层面还发现,在利润转移条件下,预算目标设定与地方财政收入存在“拉弗曲线”现象,这意味着对于税收预算制定的效率损失问题应格外谨慎。本文研究对于加强地方税收预算管理、营造企业公平税负环境具有重大意义。The tax budget is an important part of the national budget, directly impacting the government's revenue security and laying the foundation for the government to arrange budget expenditures. At the beginning of each year, the governments at all levels in China establish specific tax budget management objectives tailored to regional development needs. Considering the Chinese government's strong emphasis on collecting revenue promptly and fully, whether local governments can achieve their budgeted revenue targets is also seen as a rigid constraint. Consequently, the tax budget targets have a profound impact on the tax collection behavior of governments at all levels. In practical terms, tax authorities regard the degree of completion of tax budgets as the main assessment indicator. Some studies based on the Chinese context have found that regional disparities in tax budget targets correlate with variations in local tax enforcement intensity. Notably, higher targets tend to bolster tax collection efforts, consequently elevating the actual tax burden on enterprises. However, existing studies tend to consider enterprises as a whole and overlook the analysis of organizational structures and network connections within enterprises. In contrast to independent companies, group companies possess the capacity to redistribute tax burden across their network of subsidiaries when facing the enforcement pressure brought by tax budget targets, resulting in inequality in tax burden. This paper attempts to investigate the inequality in tax burden between group companies and non-group companies in China through the differences in tax budget targets between regions.This paper begins by calculating the excess tax growth targets for stripping regional economic growth based on manually collated Chinese city-level tax budget data. Subsequently, the paper matches it with enterprises' information and the nationwide business registration data of enterprises. The results show that when the excess tax growth target of the group's parent compan

关 键 词：税收预算 增长目标 利润转移 

分 类 号：F275[经济管理—企业管理] F812.42[经济管理—国民经济]