减税降费与中国汽车产业全要素生产率——基于面板Tobit模型的实证研究

Taxes and Administrative Fees Reduction and TFP of China's Automobile Industry:Based on Empirical Study on Panel Tobit Model

供给侧结构性改革的重点要义就是通过要素变革实现全要素生产率的提升。既有文献对全要素生产率的研究较多,而以汽车产业为研究对象进行全要素生产率测算的研究较少,而研究税收对汽车产业全要素生成率影响的就少之又少。本文利用DEA-Malmquist方法对中国各地区汽车产业的全要素生产率进行了测算,通过构建2004-2012年全国29个省市自治区的面板Tobit模型,估算了税收对汽车产业全要素生产率的具体影响。结果表明,降低宏观税负对汽车产业全要素生产率的改善有较为显著的影响,资金投入、劳动力投入等经济增长的一般性投入要素以及汽车产业链环境、地区交通条件等产业发展的专属性要素对各地区的汽车产业全要素生产率存在不同程度的影响。

The key of supply-side structural reform lies in improvement of total factor productivity through factor reform. Currently, there are a few studies on total factor productivity, the researches on total factor productivity with automobile industry as the topic are relatively less, while studies about tax impact on total factor productivity of automobile industry are few and far between. In this paper, DEA-Malmquist method is used to estimate total factor productivity of automobile industries in different regions of China. By constructing panel Tobit model of 29 provinces from 2004 to 2012 in China, specific effects of tax on total factor productivity of automobile industry are estimated. The results show that reduction of macro tax burden has a significant effect on the improvement of total factor productivity of automobile industry; and both general input factors, such as capital investment, labor input and other economic factors, and special factors for industrial development including automobile industry chain environment and regional traffic conditions pose different degrees of influence on total factor productivity of automobile industry in each region.