我國稅收結(jié)構(gòu)、資源配置與市場(chǎng)化實(shí)證分析——基于省際面板數(shù)據(jù)
發(fā)布時(shí)間：2018-11-05 08:05
【摘要】：文章從資源配置視角,利用省際面板數(shù)據(jù)對(duì)我國稅收結(jié)構(gòu)與市場(chǎng)化水平之間進(jìn)行了一系列檢驗(yàn),運(yùn)用混合回歸和固定效應(yīng)回歸模型進(jìn)行實(shí)證分析,以及系統(tǒng)-GMM檢驗(yàn)?zāi)Ｐ屯ㄟ^穩(wěn)健性檢驗(yàn),實(shí)證結(jié)果表明:增值稅對(duì)資源配置起到促進(jìn)作用,營(yíng)業(yè)稅作為增值稅的過渡稅種,隨著第三產(chǎn)業(yè)的快速發(fā)展,這種對(duì)專業(yè)性經(jīng)營(yíng)服務(wù)行業(yè)進(jìn)行征稅顯著促進(jìn)了資源配置效率的提高。然而,作為直接稅的企業(yè)所得稅和個(gè)人所得稅對(duì)資源配置效率并不顯著。因此,我國仍要不斷優(yōu)化我國稅收結(jié)構(gòu),在夯實(shí)"營(yíng)改增"的稅制改革成果的同時(shí),必須增加以所得稅為主的直接稅在稅收收入中比重,更好地發(fā)揮所得稅在資源配置中調(diào)節(jié)經(jīng)濟(jì)的職能作用,從而提高我國市場(chǎng)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.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)財(cái)政與公共管理學(xué)院;浙江財(cái)經(jīng)大學(xué)財(cái)政與公共管理學(xué)院;武漢大學(xué)財(cái)政金融研究中心;
【基金】：教育部哲學(xué)社會(huì)科學(xué)研究重大課題攻關(guān)項(xiàng)目(10JZD0023)
【分類號(hào)】：F812.42;F124
[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.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)財(cái)政與公共管理學(xué)院;浙江財(cái)經(jīng)大學(xué)財(cái)政與公共管理學(xué)院;武漢大學(xué)財(cái)政金融研究中心;
【基金】：教育部哲學(xué)社會(huì)科學(xué)研究重大課題攻關(guān)項(xiàng)目(10JZD0023)
【分類號(hào)】：F812.42;F124
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相關(guān)期刊論文 前2條
1 蔣小平;葉子榮;;稅收結(jié)構(gòu)與中小企業(yè)發(fā)展——基于中國省際面板數(shù)據(jù)的實(shí)證分析[J];財(cái)經(jīng)問題研究;2013年02期
2 孫興全;;加快稅賦文明的步伐[J];財(cái)政監(jiān)督;2013年25期
【共引文獻(xiàn)】
相關(guān)期刊論文 前2條
1 余思成;周桂榮;;中小企業(yè)轉(zhuǎn)型升級(jí)的關(guān)鍵問題及解決對(duì)策分析——以京津冀地區(qū)為例[J];環(huán)渤海經(jīng)濟(jì)w，
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