我国一般税与市场化程度关系的实证研究

An Empirical Research on the Relation between General Tax and Marketization Degree in China

在公共经济的制度安排中,分税制财政体制是核心制度,而税制是这一核心制度的基础。税收中性是税制设计的基本原则,一般税是实现税收中性的重要条件。促进市场化程度的提高是税收中性的重要表征。为此,本文运用动态面板模型对我国一般税与地区市场化程度之间的关系进行了实证分析。结果表明:在我国现行财税体制下,商品劳务一般税和生产要素一般税整体上对市场化程度的提高起到了积极作用。但是,一般税在政府间的现行分税方法却不利于市场化程度的提高,表明现行的分税方式不利于税收中性。在此基础上,本文提出了构建中性税制的政策建议。

In the institutional arrangement of public economy, the revenue-sharing system is the core which is based on the tax system. The basic principle for tax system design is the tax neutrality in which the general tax plays a key role. Promoting marketization is the important characterization of tax neutrality. For this reason, this paper makes an empirical analysis on the relation between general tax and regional marketization using a dynamic panel data model. The result shows that the general tax on both goods and services and production factors plays an active role in promotion of regional marketization under China＇s current financial and taxation system. However, the existing inter-governmental tax-sharing method for the general tax goes against marketization improvement. This means the existing tax-sharing mode conflicts with the tax neutrality. On this basis, the paper gives some suggestions on how to build a neutral tax system in future.