中国基层财政重点税源的分布、演变与建设  

Distribution,Evolution and Construction of Key Tax Sources at the Grassroots Level in China

作　　者：席鹏辉[1] 栾瑨 Xi Penghui;Luan Jin

机构地区：[1]中国社会科学院财经战略研究院 [2]中国社会科学院大学应用经济学院

出　　处：《世界经济》2024年第12期106-135,共30页The Journal of World Economy

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);中国社会科学院创新工程A类项目“现代财税体制建设与中国式现代化”(2024CJYA02)的资助。

摘　　要：重点税源是各级政府税收收入的主要来源,是财政收入组织活动的重中之重。本文揭示了中国县区级财政重点税源的分布及演变特点,并探讨了税源建设活动的主要特征。测算结果表明,基层财政中欠发达地区前十大企业贡献税收比重超过80%,远高于发达地区65%的水平,重点税源企业主要集中于批发零售业、基本民生行业、产品供销失衡行业和房地产相关行业。为此,本文以基层第一大税源行业批发和零售业企业为样本,使用断点回归方法探讨了基层财政的重点税源建设行为。研究结果表明,尽管第一大重点税源行业整体税负水平未出现明显变化,但纳税规模较大企业的税负水平出现了显著提升,且规模越大税负提升效应越强。该结果与企业税收遵从度无关,且税负的上升并未影响现有企业的经营状态,也未改变新企业的进入决策。本文研究结论不仅有助于更好地理解和解决当前基层财政紧平衡问题,且进一步挖掘了中国税收征管实践的重要特征事实,为中国税收治理的现代化建设提供了新的视角。Key tax sources are the main source of tax revenue for governments at all levels and are the top priority in tax revenue organisational activities.This paper reveals for the first time the distribution and evolutionary characteristics of key tax sources in Chinese counties and districts,and empirically explores the main features of the construction activities of key tax sources in China.The measurement results indicate that the proportion of tax revenues that the top ten enterprises in the less developed regions contribute to grassroots finance exceeds 80%,a very high amount compared to the 65%contributed by the same type of enterprises in the developed regions.These enterprises mainly concentrate their activity in wholesale and retail trade,the basic livelihood and real estate-related sectors.For this reason,the paper empirically explores the behaviour in the construction of grassroots financial key tax-source industries using the sharp regression discontinuity design(SRDD)with the first largest tax-source industry of grassroots,wholesale and retail industry as an empirical sample.The empirical results suggest that when the wholesale and retail industry is the first key tax-source industry in the district and county,although the overall tax burden level of the industry does not show any significant change,the tax burden of enterprises that pay the top 50%of taxes show a significant increase,and the higher the tax payment scale,the more evident the effect of increasing the tax burden becomes.Further analysis notes that the results of this paper are not related to corporate tax compliance,and that the increased tax burden does not affect the operating status and profitability of existing enterprises,nor does it change the entry decisions of new enterprises.The findings of this paper not only help to understand the functioning of grassroots finance and better comprehend and solve the current problem of tight fiscal balance,but also take advantage of important features in the practice of tax collection and managemen

关 键 词：重点税源 企业税负 财政激励 断点回归设计 

分 类 号：F812.42[经济管理—财政学]