本文關(guān)鍵詞： 稅收競(jìng)爭(zhēng) 企業(yè)實(shí)際稅負(fù) 企業(yè)績(jī)效 斷點(diǎn)回歸　出處：《華中科技大學(xué)學(xué)報(bào)(社會(huì)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(jì)總量和最大化本地財(cái)政收入,中國的地方政府會(huì)在實(shí)際稅率維度展開朝底的競(jìng)賽,以達(dá)到吸引流動(dòng)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(shí)際稅負(fù)�；�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(diǎn)回歸的方法考察了上述企業(yè)稅負(fù)的降低對(duì)于企業(yè)行為和績(jī)效的影響。研究表明,在企業(yè)成立時(shí)間的維度上,企業(yè)的實(shí)際稅負(fù)在2002年前后存在明顯的斷點(diǎn),2002年前成立的老企業(yè)的實(shí)際稅負(fù)要顯著低于2002年后新成立的企業(yè)。進(jìn)一步的研究發(fā)現(xiàn),實(shí)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(shí)間限定在斷點(diǎn)前后6個(gè)月以內(nèi)時(shí),稅負(fù)每降低一個(gè)單位,企業(yè)的固定資產(chǎn)投資會(huì)提升13%左右;同時(shí)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(duì)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(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院;江西財(cái)經(jīng)大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：國家自然科學(xué)基金青年項(xiàng)目(71703169) 教育部人文社科青年基金項(xiàng)目(15YJC790097) 中南財(cái)經(jīng)政法大學(xué)中央高�；究蒲袠I(yè)務(wù)費(fèi)項(xiàng)目
【分類號(hào)】：F406.7;F425;F812.42
，

本文編號(hào)：1523722