中国税收优惠政策的减税效应研究——基于省级面板数据的实证分析

Research of Tax Abatement Effect of Tax Incentives Policy in China——An Empirical Analysis Based on Provincial Panel Data

使用微观层面的上市公司财务报表数据,构建名义税收优惠和实际税收优惠作为中国各省市税收优惠水平的衡量指标,就实施税收优惠政策对政府收入的影响进行实证分析。研究结果表明,中国税收优惠政策具有显著的减税效应,实际税收优惠的减税效果强于名义税收优惠,且实际税收优惠具有吸引和培育税源的作用。因此,政府应将税收优惠作为当前实施结构性减税政策的重要路径,并且在政策实施过程中更加注重为企业提供实实在在的税收优惠利益。

According to the financial statements data of listed companies from micro-level, nominal tax incentives and practical tax incentives are created as indicators to evaluate tax incentives in different cities in China. An empirical study is conducted to analyze the impact of tax incentive policy on government revenue. The result re- veals that tax incentive policy has a significant effect on tax reduction. The tax abatement effect of practical tax incentives is better than that of nominal tax incentives. In addition, practical tax incentives could attract and nur- ture the sources of tax revenue. Therefore, government should regard tax incentives as an important method to implement structural tax policy. Government should provide more tax incentives for enterprises during the process of policy implementation.