行政边界与税负分布  

Administrative Boundaries and the Distribution of Tax Burdens

作　　者：行伟波[1] 田晓函 石光[3] Xing Weibo;Tian Xiaohan;Shi Guang(School of International Trade and Economics,University of International Business and Economics;School of Finance,Shandong Technology and Business University;Financial Research Institute,Development Research Center of the State Council)

机构地区：[1]对外经济贸易大学国际经济贸易学院 [2]山东工商学院金融学院 [3]国务院发展研究中心金融研究所

出　　处：《经济科学》2025年第1期48-68,共21页Economic Science

基　　金：国家自然科学基金面上项目“促进汽车市场区域协调发展的实证分析与政策评估研究”(项目编号:72273022);国家自然科学基金青年项目“太空视角下的城镇化——政治周期与边界效应”(项目编号:71704034);国家自然科学基金重点项目“全球价值链视角下的国内区域分工及市场一体化研究”(项目编号:71733003)的阶段性成果。

摘　　要：省际交界地区不仅是各省经济发展较弱的地区,而且可能存在由行政边界导致的税收分布差异。本文基于中国县级层面税收数据,系统考察了行政边界对县级税负空间分布的影响。研究发现,省边界县税负显著高于非边界县,且异省相邻县税负差显著高于同省相邻县,即税负在省内呈现为由非边界地区向边界地区的不连续性,在省际呈现为跨省际边界的不连续性。异质性分析表明,相较于内陆地区、西部大开发地区、人口规模小的地区,沿海地区、非西部大开发地区和人口规模大的地区跨省际边界造成的税负差异更大。进一步分析表明,税负空间分布的不连续性在不同征税机构和不同税种中表现不同,地税局税收和营业税表现为省边界县税负显著高于非边界县,且异省相邻县税负差显著高于同省相邻县税负差,但国税局税收和增值税并未表现出这种税负分布的空间不连续性,这可能是由于税收征管努力不同造成的。空间计量分析表明,异省相邻县税负差显著高于同省相邻县的原因可能在于异省相邻县与同省相邻县的税收竞争程度不同。Inter-provincial border areas are not only economically weaker regions within provinces but also likely to exhibit tax distribution disparities caused by administrative boundaries.This study systematically investigates the impact of administrative boundaries on the spatial distribution of county-level tax burdens,utilizing county-level data from provincial borders in China.This paper finds that counties and districts located on inter-provincial borders have a higher average tax burden compared to those within the interior of provinces.Moreover,there is a discontinuity in county-level tax burdens at provincial borders,indicating a jump in tax burdens for neighboring counties across administrative boundaries.Heterogeneity analysis shows that the discontinuity in tax burden distribution at the borders is more pronounced in coastal areas,less so in the western region,and greater in areas with larger populations.Evidence from a micro-database of industrial enterprises and the China Tax Survey Database indicates that this tax disparity phenomenon is significant only in business tax and not in value-added tax(VAT)due to differences in tax collection efforts.Further analysis using detailed tax revenue sharing data reveals no significant difference in county-level tax burdens between national tax collection and VAT sharing at inter-provincial border areas,whereas significant jumps are found in local tax bureau tax burdens and business tax.Spatial econometric analysis suggests that the tax burden differences between counties neighboring within a same province and those across provinces may be attributable to different levels of tax competition between neighboring counties inside and outside a province.

关 键 词：行政边界 税负差异 税收竞争 

分 类 号：F062[经济管理—政治经济学]