地方税体系影响地方产业结构升级的实证分析

An Empirical Analysis of Local Tax System Affecting the Upgrading of Local Industrial Structure

地方税体系改革是当前我国税制改革的一项重要内容,如何确保在改革地方税体系的同时又能正确引导地方经济的发展,是改革方向选择中应予以重点考虑的关键性问题。本文基于1999-2014年我国31个省域面板数据,运用固定效应模型,就地方税收入与税制结构对产业结构升级的影响进行了实证研究。研究结论表明,从有效促进产业结构升级的目标出发,我国当前地方税体系改革,应着力调整优化地方税制结构,在保障和提高地方组织收入能力同时,构建一套以财产税为主体的地方税体系。

The reform of the local tax system is one of the most important aspects of the current tax system reform in our country,and when reforming the local tax system,how to ensure that the development of local economy is correctly guided is the key issue which should be focused on when selecting the direction of reform.Based on 31 provincial panel data in the period of 1999 — 2014,this paper used fixed effect model,to make empirical research on the impact of the local tax revenue and local tax structure on the industrial structure upgrading.The research result showed that,from the point of view of effectively promoting the upgrading of the industrial structure,China's current local tax system reform should focus on optimizing the structure of local tax system,and build a set of local tax system with property tax as the main tax,while ensuring and improving local revenue capacity.