税收竞争、企业税负与企业绩效——来自断点回归的证据

发布时间：2018-02-22 05:18

  本文关键词： 税收竞争 企业实际税负 企业绩效 断点回归　出处：《华中科技大学学报(社会科学版)》2017年05期 　论文类型：期刊论文

【摘要】：为了提升本地区的经济总量和最大化本地财政收入,中国的地方政府会在实际税率维度展开朝底的竞赛,以达到吸引流动性税基的目的,这在一定程度上降低了辖区内企业的实际税负。基于1998-2007年中国工业企业微观数据,本文采用模糊断点回归的方法考察了上述企业税负的降低对于企业行为和绩效的影响。研究表明,在企业成立时间的维度上,企业的实际税负在2002年前后存在明显的断点,2002年前成立的老企业的实际税负要显著低于2002年后新成立的企业。进一步的研究发现,实际税负降低之后,企业的首要选择是增加固定资产投资,而不是研发投资。当企业成立时间限定在断点前后6个月以内时,税负每降低一个单位,企业的固定资产投资会提升13%左右;同时在税负降低之后,企业全要素生产率水平也有明显的提升。本文的研究对现有的税收征管体制改革带来了重要的启示。
[Abstract]:In order to boost the region's economic volume and maximize local revenue, local governments in China will engage in a bottom-up competition in the effective tax rate dimension to attract a liquidity tax base. This has to some extent reduced the actual tax burden on enterprises in the jurisdiction. Based on the microcosmic data of Chinese industrial enterprises from 1998 to 2007, In this paper, the fuzzy breakpoint regression method is used to investigate the impact of the reduction of tax burden on corporate behavior and performance. The actual tax burden of an enterprise has obvious breakpoints around 2002, and the actual tax burden of an old enterprise established before 2002 is significantly lower than that of a new enterprise established after 2002. Further research has found that after the actual tax burden has been reduced, The first choice of the enterprise is to increase the investment in fixed assets, not the investment in R & D. when the time of establishment of the enterprise is limited to six months before and after the breakpoint, the fixed asset investment of the enterprise will be increased by about 13% if the tax burden is reduced by one unit; At the same time, after the reduction of tax burden, the level of total factor productivity of enterprises has also been obviously improved. The research in this paper has brought important enlightenment to the existing tax collection and management system reform.
【作者单位】： 中南财经政法大学财政税务学院;江西财经大学经济学院;
【基金】：国家自然科学基金青年项目(71703169) 教育部人文社科青年基金项目(15YJC790097) 中南财经政法大学中央高校基本科研业务费项目
【分类号】：F406.7;F425;F812.42
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本文编号：1523722