市县级分成率波动与企业税收征管被引量：6

Volatility of Prefecture and County Level Sharing Rate and Enterprise Tax Administration

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摘要 “分税制”财政管理体制统一了中国中央和省级政府间的分税制度,但当前中国大部分省级政府并未明确规定地级市本级和县级政府的税收分成方式和比例,地级市会参与县级税收收入的分享并调整其分享比例。分成率的变动会使县级政府无法预测未来的收入,增加其不确定性。本文研究了中国市县级分成率波动与税收征管力度的关系。理论分析发现,分成率波动对地方税收征管力度的影响与地方政府的效用函数形式和风险偏好有关,总效应取决于收入效应和替代效应的相对大小。实证研究发现,分成率波动增加显著提高了地方政府的税收征管力度,增加了企业实际税率,这表明不确定性增加带来的替代效应大于收入效应。分税制度的不规范会直接增加政府税收收入风险,还会因差异化的征管力度造成企业实际税率不统一,妨碍企业公平竞争。因此在财政体制改革背景下,政府应进一步制定和完善财政税收法律法规,规范和统一省以下收入划分制度,降低税收收入风险,建设公平统一的市场,促进企业公平竞争。 In 1994,China implemented the tax-sharing system reform,which divided revenue between the central and provincial governments according to tax attribute.As a result of the unified revenue-sharing system,local governments have been highly enthusiastic about tax administration and fiscal revenue has grown rapidly.However,since the tax-sharing system reform,the system has had a problem of irregularities and inconsistencies between provincial and prefectural governments.And this problem is even more serious between prefectural governments and county-level governments.Based on the fiscal system documents of each province and a few prefecture-level cities,this paper identified the following characteristics of tax sharing below the prefecture level.In the sub-provincial revenue distribution,prefecture-level cities share county-level governments’revenue.Provincial fiscal system documents generally treated prefecture-level and county-level governments as a whole,but they do not specify the tax-sharing rate between them.In addition,prefecture-level cities have great discretion to divide their revenues into proportions.In the same provincial region,tax-sharing rate varies widely among different prefecture-level cities,and there are instances when different tax-sharing rates apply to different county-level governments within the same prefecture-level city.Prefecture-level governments have the right to adjust sharing rates below prefecture-level cities under the current system,and the non-uniform tax-sharing system allows them to do so relatively freely.Volatile tax-sharing rates make it difficult for county-level governments to predict future revenues,which increases uncertainty county-level governments faced and thus affects their tax administration.An analysis of the impact of tax-sharing rate volatility on the government’s tax administration behavior is presented in this paper.The theoretical analysis finds that the impact of sharing rate volatility on local tax administration is related to the form of the utility function and risk preference of local governments,and the total effect depends on the relative magnitude of the income effect and the substitution effect brought by uncertainties.The empirical study finds that an increase in the sharing rate sharing rate volatility significantly increases the tax administration effort of local governments and increases the effective tax rate of enterprises,which indicates that the substitution effect is larger than the income effect.Mechanism tests suggest that changes in tax administration efforts are the main channel of influence.The VAT sharing rate volatility significantly increases local governments’revenue from omitted taxable income found in tax audits and VAT payable but does not significantly affect enterprises’value-added,intermediate goods inputs,and exports.This paper provides a novel perspective to understand the relationship between the tax-sharing system and local government behavior from the view of uncertainty.Many scholars have studied the impact of the tax-sharing rate on local government behavior,but no literature has focused on the impact of sharing rate volatility.In addition,many studies have focused on the impact of fiscal policy uncertainty on economy.This paper is a complement to such studies,as sharing rate is a core element of the tax-sharing system.The irregularity of the tax-sharing system will increase the uncertainty faced by local governments and affect their tax administration decisions.This will not only directly increase the government’s tax revenue risk,but also cause inconsistency in the effective tax rates of enterprises and hinder their fair competition.A regulated sub-provincial revenue-sharing system is crucial to improving government governance performance and helps clarify the fiscal authority and responsibility of governments at all levels and regulate the fiscal behavior of local governments.In the context of the reform of the rule of law,local governments should further develop fiscal and tax laws and regulations to standardize and unify the revenue-sharing system under the provincial and prefectural levels.

作者许敬轩王小龙 XU Jingxuan;WANG Xiaolong(School of Economics,Beijing Technology and Business University;School of Finance,Renmin University of China;China Financial Policy Research Center,Renmin University of China)

机构地区北京工商大学经济学院中国人民大学财政金融学院中国人民大学中国财政金融政策研究中心

出处《经济研究》 CSSCI 北大核心 2022年第11期138-156,共19页 Economic Research Journal

基金国家自然科学基金青年科学基金项目(71903008) 国家社会科学基金一般项目(22BJY230,19BJY216)的资助

关键词税收分成率收入分享方式分成率波动税收征管 Tax-sharing Rate Revenue Sharing Method Sharing Rate Volatility Tax Administration

分类号 F812.42 [经济管理—财政学] F279.2 [经济管理—企业管理]

作者简介许敬轩,北京工商大学经济学院,邮政编码:100048,电子信箱:xujingxuan@btbu.edu.cn;王小龙,中国人民大学财政金融学院、中国财政金融政策研究中心,邮政编码:100872。