“税不够费来凑”:税收竞争如何影响非税收入征管——对“税费替代”现象的再解释  

How Tax Competition Affects the Non-Tax Collection:Further Explanation of the Substitution of Non-Tax for Tax

作　　者：郭健[1,2] 马伟晴 李婷 Guo Jian;Ma Weiqing;Li Ting

机构地区：[1]山东财经大学中国经济研究院,山东省济南市250014 [2]山东财经大学财政税务学院,山东省济南市250014 [3]山东省财政研究和教育中心

出　　处：《南方经济》2024年第10期53-73,共21页South China Journal of Economics

基　　金：国家社会科学基金一般项目“推进数字技术与制造业深度融合的财税激励机制研究”(23BJY025)的阶段性研究成果。

摘　　要：近年来,随着经济增长速度放缓,财政紧平衡压力下的乱收费现象日益凸显,导致企业只是享受减税之名而实际负担并未下降,削弱了减税降费政策的有效性,该现象被称为“税费替代”。文章试图从税收竞争的视角去解释这一现象,以期厘清“税费替代”的真正内涵。文章基于269个城市面板数据构建非对称反应模型进行空间分解,验证了税收竞争的二元性特征,即同时存在逐顶竞争和逐底竞争两种动机。进一步构建了两种税收竞争倾向指标作为税收征管空间的代理变量,非税收入负担率的回归结果显示,税收逐顶竞争会显著降低本地区非税收入负担率,而税收逐底竞争则会显著提高本地区非税收入负担率。文章的研究认为,“税费替代”并非二者负担率的此消彼长,而是“税不够费来凑”,即当税收增长空间小、压力大的时候,非税征管力度才会相机上升。异质性分析显示,地方财政压力会加剧税费替代效应,税收征管信息化能够显著削弱税费替代效应,转移支付则有助于减轻地方政府对非税收入的依赖程度。文章从税收竞争视角探讨了地方政府税收征管空间如何影响非税收入征管力度,在准确阐释“税费替代”内涵的同时,也为未来如何增强减税降费效果、践行税费法定主义指明了改进方向。The phenomenon of arbitrary fees under the pressure of tight fiscal balance is becoming increasingly prominent,causing enterprises to reduce taxes but not their burdens,which damages the effectiveness of tax-cut policies.In recent years,it has gradually attracted attention and has been referred to as the phenomenon of substitution of non-tax for tax(hereafter SONFT for short)by scholars.How to understand the true meaning of SONFT and explain this deviation is a practical proposition worth exploring.This article constructs an asymmetric response model based on panel data from 269 cities for spatial decomposition,verifying the binary characteristics of tax competition,namely the co-existence of both racing-to-the-top competition and racing-to-the-bottom competition motivations.These two tax competition tendency indicators are further constructed as proxy variables for tax collection space.The regression result shows that racing-to-the-top competition tax competition significantly reduces the non-tax revenue burden in the local area,while the racing-to-the-bottom competition significantly increases the non-tax revenue burden in the local area.The research in this article suggests that SONFT is not a tradeoff between the burden rates of the two,but rather a situation that non-tax makes up for tax revenue.That is,when the space for tax growth is small and the pressure is high,the non-tax collection efforts will increase in a timely manner.Heterogeneity analysis shows that local fiscal pressure will exacerbate the SONFT effect,while informatization of tax administration can significantly weaken it,and transfer payments can help reduce the dependence of local governments on non-tax income.This article explores from the perspective of tax competition how the tax collection space of local governments affects the non-tax revenue collection efforts.While accurately explaining the connotation of SONFT,this paper also points out the improvement direction for how to enhance the effect of tax-cut and practice the legality princ

关 键 词：税费替代 税收竞争 税收征管空间 非税收入 

分 类 号：F015[经济管理—政治经济学]