摘要
在深入贯彻党的二十届三中全会精神背景下,有效揭示横向税收竞争对区域统一大市场建设的作用机理及效应,有助于进一步深化财税体制改革,推动全国统一大市场建设。本文基于2008—2022年长三角区域39个城市的面板数据,运用相对价格指数法构建长三角区域统一大市场建设指数,实证检验横向税收竞争对区域统一大市场建设的多重影响。研究发现:横向税收竞争对区域统一大市场建设具有显著抑制作用;基于分税种异质性检验发现,企业所得税竞争产生的市场分割效应相对于增值税竞争更显著;当区域具备优越的市场基础条件、完善的交通基础设施网络以及中心城市的区位优势时,横向税收竞争对区域统一大市场建设的抑制效应会显著弱化;机制分析表明,数字经济和产业结构在横向税收竞争影响区域统一大市场建设中分别起正向调节和传导作用;当财政分权程度达到临界点阈值时,横向税收竞争将从抑制区域统一大市场建设转为对其产生正向驱动作用。以上结论,对进一步规范地方政府税收竞争行为、完善地方数字基础设施建设、推动产业协同互补发展提供了理论依据与政策启示。
In the context of the in-depth implementation of the spirit of the Third Plenary Session of the 20th CPC Central Committee,effectively revealing the mechanism and effects of horizontal tax competition on the construction of a regional unified market will help to further deepen the reform of the fiscal and taxation system and promote the construction of a national unified market.Based on the panel data of 39 cities in the Yangtze River Delta(YRD)region from 2008 to 2022,this study establishes a unified market construction index through the relative price index method,and systematically investigates the multidimensional impacts of horizontal tax competition on regional market integration.the research finds that:Horizontal tax competition has a significant inhibitory effect on constructing a regional unified large market.Based on the heterogeneity test by tax types,it is found that the market segmentation effect caused by the competition of enterprise income tax is more significant than that of value-added tax competition.When the region has superior market foundation conditions,a complete transportation infrastructure network,and the location advantage of a central city,the inhibitory effect of horizontal tax competition on the construction of a regional unified large market will be significantly weakened.Mechanism analysis shows that digital economy and industrial structure play a positive regulatory and transmission role respectively in the impact of horizontal tax competition on the construction of a regional unified large market.When the degree of fiscal decentralization reaches the critical threshold,horizontal tax competition will shift from inhibiting the construction of a regional unified large market to having a positive driving effect.The above conclusions provide a theoretical basis and policy implications for further standardizing the tax competition behavior of local governments,improving the construction of local digital infrastructure,facilitating synergistic and complementary industrial development.
作者
田时中
王颖
费正东
蔡雅冰
Tian Shizhong;Wang Ying;Fei Zhengdong;Cai Yabing
出处
《财政科学》
2025年第3期67-85,共19页
Fiscal Science
基金
国家社会科学基金一般项目“以共同富裕为导向增进劳动力要素市场化配置效率”(项目编号:23BJL008)。
关键词
税收竞争
区域统一大市场
数字经济
产业结构
财政分权
Tax Competition
Regional Unified Large Market
Digital Economy
Industrial Structure
Fiscal Decentralization
