总部经济、税收背离与地方税收收入能力

Headquarters Economy,Tax Deviation and Local Tax Capacity

区域间的税收背离是大国经济中的普遍现象,其使得一个地区潜在的税收收入能力与实际获得的税收收入出现了偏差,总部经济因素是影响地方税收收入能力实现程度的重要影响因素。通过面板数据的实证分析发现,不管是否考虑征管因素,或是分税种考察,总部经济因素对地方税收收入能力的影响效果要显著大于人均GDP增加和其他影响因素的作用,是导致地区间相对财力水平差距的重要原因。在短期内,对税收流出地区进行纵向和横向的税收转移支付是解决税收背离问题的手段之一;而在长期,需要在深入研究税收基础理论的前提下,借助构建现代税收制度的时代契机,使税收收益与税源贡献相匹配,从源头上彻底解决区域间税收背离问题。

Tax deviation makes one region potential tax capacity inconsistent with actual tax revenue. Inter-regional tax deviation is a common phenomenon in China. The factors of head- quarters economic are important to the realization of local tax capacity. Our empirical analysis finds that, irrespective of the factors involving the tax collection and management, or of the tax category, headquarters economic factors have a significant impact on local tax revenue, and the impact is much higher than the increase in per capital GDP and other factors, which is the impor- tant reasons for the gap of local government financial resources. In the short term, horizontal ad- justment and vertical adjustment is the important way to solve tax deviation. But in the long term, with the guidance of taxation theory, and the opportunities arising from building modern tax system in our time, we need to match the tax capacity with tax contribution, and fundamen- tally solve the tax deviation problem.