【摘要】：本文運(yùn)用河北省稅收調(diào)查數(shù)據(jù),通過(guò)成本函數(shù)法定量測(cè)算了河北省企業(yè)層面的產(chǎn)能過(guò)剩程度(產(chǎn)能利用率),并以增值稅和企業(yè)所得稅為例實(shí)證研究了河北省產(chǎn)能過(guò)剩對(duì)稅收增長(zhǎng)的影響。計(jì)量分析結(jié)果顯示,產(chǎn)能過(guò)剩對(duì)(企業(yè)應(yīng)納)增值稅有顯著的負(fù)向效應(yīng),企業(yè)資產(chǎn)負(fù)債率越高、規(guī)模越大,產(chǎn)能過(guò)剩對(duì)增值稅增長(zhǎng)的負(fù)向邊際效應(yīng)越小;企業(yè)資本密集度越高,產(chǎn)能過(guò)剩對(duì)增值稅增長(zhǎng)的負(fù)向邊際效應(yīng)越大。產(chǎn)能過(guò)剩會(huì)顯著地負(fù)向影響企業(yè)所得稅,企業(yè)資產(chǎn)負(fù)債率越高、有出口銷售,產(chǎn)能過(guò)剩對(duì)企業(yè)所得稅負(fù)向邊際效應(yīng)越小。
[Abstract]:This paper uses the tax survey data of Hebei Province, The degree of excess capacity (utilization ratio of capacity) at the enterprise level in Hebei Province is measured by means of cost function method, and the effect of excess capacity on tax growth in Hebei Province is studied empirically with the examples of value-added tax and enterprise income tax. The results of econometric analysis show that overcapacity has a significant negative effect on value-added tax (VAT), the higher the ratio of assets to liabilities, the larger the scale, the smaller the negative marginal effect of overcapacity on VAT growth, and the higher the capital intensity of enterprises. The greater the negative marginal effect of overcapacity on VAT growth. Excess capacity will significantly negatively affect enterprise income tax, the higher the ratio of assets and liabilities, the higher the export sales, and the smaller the negative marginal effect of excess capacity on enterprise income tax.
【基金】：河北省國(guó)家稅務(wù)局與中國(guó)人民大學(xué)財(cái)政金融學(xué)院合作課題“河北省‘十二五’工業(yè)產(chǎn)能過(guò)剩及對(duì)稅收的影響分析”的階段性研究成果
【分類號(hào)】：F127;F812.42

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