我国地方政府间的税收互动:竞争与趋同被引量：3

Tax Interactions among Local Governments in China:Competition and Convergence

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摘要地方政府税收互动是理解中国税收治理的重要视角。本文综合使用理论模型和实证方法验证我国地方政府使用有限税收征管权进行税收互动的特有模式。基于“城市对”面板数据和全国企业税收调查数据,使用面板固定效应模型和基于PSM的匹配筛选法发现:第一,我国地方实际税率表现出显著的趋同效应,并且具有局部空间性。第二,税收互动存在动态机制,地方实际税率低于毗邻地区时,地方政府会提高实际税率;反之会降低实际税率。第三,税收互动在微观层面主要作用于企业所得税,而非增值税。第四,税收互动在不同样本中具有异质效应。相较于国有企业,在民营企业与外资企业样本中更显著;相较于第三产业,在以制造业为代表的第二产业样本中更显著。 Tax interactions among local governments serves as an important perspective for the un-derstanding of China's tax.This article combines theoretical and empirical analysis to systematically verify the unique model of tax interactions among local governments under limited"discretion."It uses the national tax survey data and"City Pair"panel data to test the interaction modal with the fixed effect model and PSM based methods.It has found that the effective tax rate(ETR)of local governments in China exhibits a significant local spatial effect:there is complementarity in tax strategies among local governments,and there is a local spatial effect.Secondly,in terms of dynam-ic mechanisms,when the actual tax rate of local governments is lower than that of their neighboring areas,the ETR will go higher;on the contrary,it will go lower.Thirdly,the interactions among local governments taxation mainly affects income tax instead of value-added tax at the micro level.Finally,tax interaction has heterogeneous effects in different samples.Compared to state-owned en-terprises,it is more significant in the samples of private and foreign-funded enterprises.Compared to the tertiary industry,it is more significant in the samples of the secondary industry represented by manufacturing industry.

作者姚东旻赵江威崔孟奇 YAO Dongmin;ZHAO Jiangwei;CUI Mengqi(Center for China Fiscal Development,Central University of Finance and Economics)

机构地区中央财经大学中国财政发展协同创新中心

出处《中国人民大学学报》 CSSCI 北大核心 2023年第6期87-101,共15页 Journal of Renmin University of China

基金国家社会科学基金重点项目“政府预决算视角下提升我国国家创新体系整体效能的财政体制与政策研究”(20AJY020)阶段性成果。

关键词地方政府税收互动税收征管异质性分析 Local government Tax interaction Tax administration Heterogeneity analysis

分类号 F812.42 [经济管理—财政学]

作者简介姚东旻,中央财经大学中国财政发展协同创新中心教授,yaodongminn@163.com;赵江威,中央财经大学中国财政发展协同创新中心博士研究生,deltazhao98@163.com;通讯作者:崔孟奇,中央财经大学中国财政发展协同创新中心博士研究生,18811577179@163.com。