税制改革影响城市发展的空间研究

Space Research on the Impact of Tax Reform on Urban Development

税制改革在刺激经济转型升级的同时也推动了城市的发展。本文基于近年全国285个城市税改政策与城市发展的空间面板数据,设计城市发展的综合指标,运用面板空间滞后模型分析税改政策影响城市发展的情况。研究结果显示:中国目前宏观税收收入用于城市发展的份额偏小;增值税的改革需要进一步扩大范围;房产税对房价的调整作用不明显;个人所得税对缩小贫富差距至关重要,但还需要改革与修正;现行税收体系存在地区不平衡的问题,不利于城市发展;税制改革对促进城市综合水平的提高具有积极的作用。

Tax reform stimulates the economic transformation and upgrading, and also promotes the development of the city. Based on the 258 cities space panel data in recent years panel data, designed the comprehensive index of urban development, using the panel space error model analysis of tax reform＇s influence on urban development. The conclusion showed that China puts smaller share of the tax revenue for urban development, value--added tax reform needs further large range, the implementation of the property tax is beneficial to urban housing layout, the individual income tax is very important to narrow the gap between rich and poor, but also need to reform and correction; tax reform have positive effect to promote the improvement of urban comprehensive level.