我国税负区域性分布的归宿分析

Analysis on Regional Tax Incidence in China

税收政策在缩小地区贫富差距方面具有显著效果。针对现有区域性税收优惠政策,应当及时纠正向东部地区过度倾斜的累退性导向,以实现地区范畴上的公平对待,并避免在新一轮经济发展中出现各地争设各类开发区、园区的风潮。同时根据不同地区的经济结构差异,应积极推动各地,尤其是中西部地区实现产业优化和升级,以自动调整区域税负分布状况。此外,消费行为及其结构也会在微观层面对税负分布及归宿产生影响。对区域性因素的扰动进行计量分析,可以在因地制宜的基础上,促进区域税负分布格局的合理化。

China＇s rapid economic growth in recent years has been noticed worldwide. However, the regional unbalanced development still exists. This paper focuses on the taxation policies and relevant incidence effects regionally. For current tax preferential policies, the effect of favoring east regions should be corrected to ensure fair treatment and the new trend of establishing special development areas or zones needs to be avoided. Meanwhile, the improvement and updating of industrial structure, especially in middle and west regions, should be encouraged for adjusting the unbalanced tax burden distribution. From microeconomics view, the consumer behaviors in different regions also have effects on the possible indirect regional incidence, whose measurement will play a valuable reference role for regional tax burden analysis.