产业税负对产业结构调整效应的区域异质性研究——基于省级面板数据的分析

An Analysis of Regional Heterogeneity on the Industrial Tax Burden in Response to the Effect of Industrial Structure Adjustment Based on Panel Model

文章利用2003—2010年我国省级面板数据,实证检验产业税负对我国东、中、西部地区产业结构的影响。研究结果表明,中西部地区产业结构对产业税负变化的反应是比较敏感和强烈的。其中,第三产业税负对各地区产业结构影响均显著为负,但影响程度表现出西、中、东的递减趋势;第二产业税负对西部地区产业结构的影响最大且显著为负,对东、中部地区影响则相对均衡。进一步研究还发现,各地区第三产业税负对产业结构的影响总体上大于第二产业税负对产业结构的影响。

Based on the panel data of the province and municipalities from 2003 to 2010 in Chi- na, the paper empirically estimates the effect of the industrial tax burden on the industrial structure in eastern, central and western region. The findings show that the reaction of industrial structure in central and western region to the industrial tax burden is much more obvious and powerful. The effect of the tax burden of the tertiary industry on industrial structure is significantly negative, but the influence degree is not the same in three regions. In western area, the effect of the second in- dustry tax burden on industrial structure is maximum and negative. In the central and the east, the effect is balanced relatively. The effect of the tertiary industry tax burden on the industrial structure is generally larger than the second industry.