国地税机构合并与政府补助策略性调整  

Merger of National and Local Tax Authorities and Strategic Adjustment of Government Subsidy Strategies

作　　者：张浩天[1] 卢盛峰[2] Zhang Haotian;Lu Shengfengh(Economics School,Anhui University;Economics and Management School,Wuhan University)

机构地区：[1]安徽大学经济学院 [2]武汉大学经济与管理学院

出　　处：《管理世界》2025年第2期55-68,共14页Journal of Management World

基　　金：国家自然科学基金面上项目(项目编号:72073103、72473108、72073145);教育部人文社会科学重点研究基地重大项目(项目编号:22JJD790060);中央高校基本科研业务费武汉大学人文社会科学青年学术团队研究项目(项目编号:413000425)的资助。

摘　　要：在建设全国统一大市场的背景下,规范地方政府竞争行为、提高财税政策配置的有效性是当前改革亟待解决的问题。本文从政府竞争过程中收支策略互动的角度出发,通过构建双重差分模型,实证检验了国地税机构合并对政府补助政策配置的影响。结果表明,国地税机构合并使得企业获得的政府补助显著减少,并且这一效应从时间趋势上是持续的。机制分析发现,国地税机构合并遏制了与税费挂钩的低效政府补助、减少了不合规的政府补助,整体上看虽然降低了企业获得的政府补助,但提高了政府补助资金的配置效率。进一步研究发现,国地税机构合并增加了地方财政收入,而地区市场化程度的提高能够抵消其对企业进入的负向影响。本文的研究成果有助于进一步理解地方政府补助策略调整的逻辑,对优化地方政府竞争格局、推动全国统一大市场建设提供了有益的政策启示。Against the backdrop of building a unified national market,regulating local government competition and improving the effectiveness of fiscal and tax policy allocation have become pressing issues for the current reform.This paper examines the impact of the nationallocal tax agency merger on the allocation of government subsidy policies from the perspective focusing on the interactive strategies between government revenue and expenditure.Using a difference-in-differences model,the empirical results show that the merger significantly reduces the government subsidies received by enterprises,and this effect is sustained over time.Mechanism analysis reveals that the reform curbed inefficient government subsidies linked to taxes,and reduced non-compliant government subsidies.Overall,although this led to a reduction in government subsidies received by enterprises,it improved the allocation efficiency of government subsidies.Finally,further analysis indicates that the tax agency merger increases local fiscal revenue and reduces firm entry into the market.However,the negative effect on firm entry is mitigated in regions with higher levels of marketization.These findings contribute to a deeper understanding of local governments'strategic adjustments in subsidy policies,offering valuable policy insights for transforming local competition patterns and advancing the construction of a unified national market.

关 键 词：国地税机构合并 政府补助 策略调整 全国统一大市场 

分 类 号：F812.4[经济管理—财政学]