如何兼顾:公共规制与财政收入稳增长  

How to Balance Public Regulation and Steady Growth of Fiscal Revenue

作　　者：席鹏辉[1,2] 刘维刚 梁若冰 XI Penghui;LIU Weigang;LIANG Ruobing(Chinese Academy of Social Sciences,Beijing,China;Zhejiang Research Institute of ZUFE-UCASS,Hangzhou,China;China Agricultural University,Beijing,China;Xiamen University,Xiamen,China)

机构地区：[1]中国社会科学院财经战略研究院 [2]浙江财经大学-中国社会科学院大学浙江研究院,100006 [3]中国农业大学经济管理学院,100083 [4]厦门大学经济学院,361005

出　　处：《经济学动态》2024年第10期21-38,共18页Economic Perspectives

基　　金：国家自然科学基金面上项目“中国重点税源企业建设的逻辑、特征与影响”(72273150);中国社会科学院重大创新项目“提高人民生活品质,完善全社会基本公共服务体系研究”(2023YZD024)。

摘　　要：如何兼顾公共规制与财政收入稳增长的多元目标,是发展中国家地方政府普遍面临的公共治理难题,也是推进我国国家治理体系和治理能力现代化的重要挑战。本文首先构建了一个静态均衡模型,理论模型结果表明,在公共规制和财政收入稳增长的双目标下,对单位产值含税量相对高的部门实施更低强度的规制是地方政府最优执行策略。为验证这一逻辑,本文以环境规制为例,检验了公共规制对不同行业企业污染排放的影响。实证结果表明,尽管此规制显著地减少了企业污染排放量,但单位产值含税量丰富的行业受到了更弱的影响。这一规制策略使重点行业的整体微观经济和税收效益未受到明显的负面影响,这也得到宏观证据的证实。本文实证结论不仅揭示了多元目标下发展中国家政府实现公共规制目标的一个权衡策略,也有益于理解中国税收高速增长及行业结构变迁特征,对当前财政紧平衡状态也具有重要解释力。The Third Plenary Session of the 20th Central Committee of the Communist Party of China highlighted the need to further deepen reforms,improve the socialist system with Chinese characteristics,and modernize the national governance system and capabilities.Modern state governance is complex and the diversification of governance goals demands a more advanced governance system.Balancing public regulation with fiscal revenue growth is a common challenge for local governments in developing countries and a key issue in advancing China's modernization in governance system and capability.To reveal the main strategies of local governments in China under multiple goals,this article first constructs a static equilibrium model to analyze the optimal behavior strategies of local governments under public regulation shocks.The theoretical model results show that under the constraints of regulatory goals,to stabilize local fiscal revenue,local governments will increase their tax efforts,which are mainly reflected in relaxing the regulatory enforcement intensity in tax-rich industries.To verify this strategy,this article uses the chemical oxygen demand(COD)emission reduction plan in the 11th Five-Year Plan as an example of environmental regulation to analyze the empirical effect of regulatory shocks on different industries'corporate pollution emissions.The results show that although the environmental regulatory shock significantly reduces the COD emissions of key industries,compared with other industries,the pollution emissions per unit of output value of enterprises in tax-rich industries are significantly higher,indicating that local governments adopt looser environmental regulatory policies for tax-rich industries.The common trend test results show that the empirical effect is mainly formed in the years after the policy shock,and not significant before the policy shock.More relaxed environmental regulation policies significantly promote various economic indicators such as operating profit,main business income,and total industri

关 键 词：公共规制 化学需氧量 财政激励 可税GDP 

分 类 号：X32[环境科学与工程—环境工程] F812.41[经济管理—财政学]