本文關(guān)鍵詞： 稅收競爭 企業(yè)實際稅負(fù) 企業(yè)績效 斷點回歸　出處：《華中科技大學(xué)學(xué)報(社會科學(xué)版)》2017年05期 　論文類型：期刊論文

【摘要】：為了提升本地區(qū)的經(jīng)濟總量和最大化本地財政收入,中國的地方政府會在實際稅率維度展開朝底的競賽,以達(dá)到吸引流動性稅基的目的,這在一定程度上降低了轄區(qū)內(nèi)企業(yè)的實際稅負(fù)。基于1998-2007年中國工業(yè)企業(yè)微觀數(shù)據(jù),本文采用模糊斷點回歸的方法考察了上述企業(yè)稅負(fù)的降低對于企業(yè)行為和績效的影響。研究表明,在企業(yè)成立時間的維度上,企業(yè)的實際稅負(fù)在2002年前后存在明顯的斷點,2002年前成立的老企業(yè)的實際稅負(fù)要顯著低于2002年后新成立的企業(yè)。進一步的研究發(fā)現(xiàn),實際稅負(fù)降低之后,企業(yè)的首要選擇是增加固定資產(chǎn)投資,而不是研發(fā)投資。當(dāng)企業(yè)成立時間限定在斷點前后6個月以內(nèi)時,稅負(fù)每降低一個單位,企業(yè)的固定資產(chǎn)投資會提升13%左右;同時在稅負(fù)降低之后,企業(yè)全要素生產(chǎn)率水平也有明顯的提升。本文的研究對現(xiàn)有的稅收征管體制改革帶來了重要的啟示。
[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.
【作者單位】： 中南財經(jīng)政法大學(xué)財政稅務(wù)學(xué)院;江西財經(jīng)大學(xué)經(jīng)濟學(xué)院;
【基金】：國家自然科學(xué)基金青年項目(71703169) 教育部人文社科青年基金項目(15YJC790097) 中南財經(jīng)政法大學(xué)中央高校基本科研業(yè)務(wù)費項目
【分類號】：F406.7;F425;F812.42
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本文編號：1523722