我国地方税税负差异测度及其影响因素实证研究

Empirical Study of Burden Difference of China's Local Taxation and Its Influence Factors

分税制改革后地方税负差距出现了扩大化趋势。通过税收弹性系数法结合数列分析方法对地方税差异情况进行研究表明,我国地方税税负的分布情况呈现比较明显的"马太效应",越是中西部欠发达地区的税负越重。从均衡税收负担和经济发展角度看,应该给中西部地区一定的税收优惠政策,加大转移支付,加快中西部地区城市化建设。

Since the reform of tax-sharing system of China,the burden difference of China＇s local taxes shows the trend of expansion.Based on the index of tax elasticity and taxes series,the paper on the burden difference of China＇s local taxes shows that there is obvious Matthew effect in China＇s local taxes burden distributing.The more developed the local economy is,the light the local taxes burden is.From the angle of coordinated development of regional economies,China＇s government should give those central and western regions preferential taxation policies enhance the transfer payment and quicken the urbanization development of central and western regions.