规范税收优惠政策与全国统一大市场建设  

On Standardizing Tax Incentives for a National Unified Market

作　　者：甘行琼[1,2] 黄纪强 张省博 周常昊 GAN Xingqiong;HUANG Jiqiang;ZHANG Shengbo;ZHOU Changhao

机构地区：[1]中南财经政法大学财政税务学院 [2]湖南财政经济学院会计学院

出　　处：《税务研究》2025年第4期55-63,共9页TAXATION RESEARCH

基　　金：国家社会科学基金项目“我国制造业低碳转型与稳增长协同发展的实现机制与财政对策研究”(项目编号:23BJY001)的阶段性研究成果。

摘　　要：清理规范税收优惠政策对加快构建公平竞争、统一有序的市场体系,推进全国统一大市场建设具有重要意义。本文以2014年出台的清理规范税收等优惠政策为外生冲击,基于地级市面板数据,构建强度双重差分模型,识别清理规范税收优惠政策对全国统一大市场建设的推动作用。研究发现,清理规范税收优惠政策能够显著促进全国统一大市场建设,且经平行趋势检验、安慰剂检验等一系列稳健性检验后结论依然成立。基于此,本文提出加快税收优惠立法进程、规范地方性税收优惠政策、加强横向税收协调与征管合作、分阶段实施差异化税收优惠政策清理的过渡安排等政策建议,以期为破除税收壁垒、规范税收政策、维护市场公平、构建全国统一大市场提供理论依据与实践参考。Cleaning up and standardizing tax incentives plays a pivotal role in fostering a fair, competitive,and integrated market system, thereby advancing the construction of a national unified market. Leveraging the 2014 policy reform on clean up and standardizing tax incentives as an exogenous shock, this paper employs city panel data and using an intensity difference-in-differences model to assess the impact of tax incentive standardization on market integration. The findings reveal that cleaning up and standardizing tax incentives significantly promote the development of a national unified market. These results remain robust across parallel trend tests, placebo tests, and other sensitivity analyses. Based on these insights, this paper proposes a few policy recommendations, including accelerating the legislative process for tax incentives, cleaning up and standardizing local tax policies, enhancing interregional tax coordination and enforcement collaboration, and implementing phased transitions for regionally differentiated tax incentive clean up reforms, so as to provide theoretical and practical guidance for dismantling tax barriers, harmonizing tax policies, ensuring market fairness, and building a unified national market.

关 键 词：税收优惠 全国统一大市场 税收壁垒 税收竞争 税收法定原则 

分 类 号：F812.42[经济管理—财政学]