“政治集权,经济分权”与政府差别化税收策略研究

"Political Centralization,Economic Decentralization" and Differentiated Tax Policy

基于1998~2010年中国工业企业微观数据,本文研究了＂政治集权,经济分权＂规制下政府对企业的差别化征税行为对企业有效税率的影响。研究发现,＂政治集权＂与＂经济分权＂的政府都会降低企业税负以吸引或留住资本,促进区域经济发展,但＂政治集权＂下政府的征税参考因素更加多元化。在控制相关变量后,企业有效税率的高低主要受企业对区域经济增长贡献、企业空间移动能力和企业政治游说能力三方面因素的影响：企业对区域经济增长贡献越大,有效税率越低;企业的空间移动能力越强,有效税率越低;企业的政治游说能力越强,影响层级越高,有效税率越低。

Based on the micro data of Chinese industrial enterprises from 1998 to 2010,this paper studies the effect of the differential Taxation on corporate effective tax rates under the 'political centralization and economic decentralization' regulation.In order to attract or retain capital,this regulatory government will reduce the tax,and aiming to promote the development of regional economic.But under the 'political centralization',the governments tax reference factors will be more diversified.After controlling related variables,the effective tax rate of enterprise is mainly affected by three factors:the greater regional economic growth contribution of enterprise,the lower effective of tax rate;the stronger capability of spatial moving of enterprises,the lower effective of tax rate;the stronger ability of political lobbying and the higher impact level of enterprises,the lower effective of tax rate.