资源税改革对城市产业结构转型的影响研究——基于“从价计征改革”的准自然实验  

Research on the Impact of Resource Tax Reform on Urban Industrial Structural Transformation——Based on the“Price-based Levy Reform”Quasi-Natural Experiment

作　　者：张种琦 ZHANG Chongqi(Department of Economics,Anhui University,230000,Hefei,Anhui,China)

机构地区：[1]安徽大学经济学院,安徽合肥230000

出　　处：《特区经济》2025年第3期102-106,共5页Special Zone Economy

摘　　要：本文选取2006—2019年间281个资源型城市的平衡面板数据,设定模型验证资源税改革对产业结构转型的影响,探究政策的异质性与影响机制。发现改革显著抑制城市产业结构转型,机制分析验证通过抑制创新发挥作用。分析生命周期异质性发现改革显著抑制了成熟型和衰退型城市产业结构转型,但却对成长型和再生型城市的影响不显著。文后依据结论,从税负、差异化、协同效应的角度提出优化资源税政策的建议。Using balanced panel data from 281 resource-based cities(2006-2019),a model was established to examine the impact of resource tax reform on industrial restructuring and explore policy heterogeneity and mechanisms.The reform was found to significantly inhibit urban industrial transformation,primarily by suppressing innovation.Lifecycle analysis revealed that the reform notably hindered the transformation in mature and declining cities,with no significant effect on growing and regenerating cities.Based on these findings,recommendations for optimizing resource tax policies are proposed from the perspectives of tax burden,differentiation,and synergy.

关 键 词：资源税改革 产业结构 生命周期 企业创新 

分 类 号：F062.1[经济管理—政治经济学]