我国税收结构、资源配置与市场化实证分析——基于省际面板数据

发布时间：2018-11-05 08:05

【摘要】：文章从资源配置视角,利用省际面板数据对我国税收结构与市场化水平之间进行了一系列检验,运用混合回归和固定效应回归模型进行实证分析,以及系统-GMM检验模型通过稳健性检验,实证结果表明:增值税对资源配置起到促进作用,营业税作为增值税的过渡税种,随着第三产业的快速发展,这种对专业性经营服务行业进行征税显著促进了资源配置效率的提高。然而,作为直接税的企业所得税和个人所得税对资源配置效率并不显著。因此,我国仍要不断优化我国税收结构,在夯实"营改增"的税制改革成果的同时,必须增加以所得税为主的直接税在税收收入中比重,更好地发挥所得税在资源配置中调节经济的职能作用,从而提高我国市场化水平。
[Abstract]:From the perspective of resource allocation, this paper makes a series of tests on the relationship between tax structure and marketization level by using inter-provincial panel data, and makes an empirical analysis by using mixed regression and fixed effect regression models. And system-GMM test model through robustness test, empirical results show that: value-added tax plays a role in promoting the allocation of resources, business tax as a transitional tax of value-added tax, with the rapid development of the tertiary industry, This tax on professional business services has significantly promoted the efficiency of resource allocation. However, as a direct tax, corporate income tax and personal income tax have little effect on resource allocation. Therefore, our country still wants to optimize our country's tax structure unceasingly, while ramming up the achievement of tax system reform, we must increase the proportion of the direct tax which is based on income tax in the tax revenue. In order to improve the marketization level of our country, the income tax should play a better role in regulating the economy in the allocation of resources.
【作者单位】：安徽财经大学财政与公共管理学院;浙江财经大学财政与公共管理学院;武汉大学财政金融研究中心;
【基金】：教育部哲学社会科学研究重大课题攻关项目(10JZD0023)
【分类号】：F812.42;F124

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