经济集聚视角下我国地方政府的征税策略及其影响因素研究

A Research on Local Government's Taxation Strategy and its Influencing Factors in China with the Perspective of Economic Agglomeration

利用1999—2008年我国280个城市的工业企业微观数据,通过构建三维经济集聚指标体系,本文度量了我国地方经济的集聚特征;分别采用均值回归和分位数回归面板计量模型实证研究了我国地方政府对工业企业的征税策略以及企业实际税率的影响因素。结果表明:(1)东部与中西部地区的集聚形态和规模差别较大;(2)地方政府依据不同的经济集聚特点采取差异化的征税策略,其税收竞争是政策引导下政府与企业的智慧博弈,而非"逐底竞争";(3)东部地区企业实际税负与劳均资本、资本流动性的关系有别于中西部地区;(4)企业性质结构、企业规模和城市基建水平均对企业实际税负存在显著影响。

Based on the industrial enterprise micro-data of 280 cities in China from 1999 to 2008,it constructs a three-dimensional agglomeration index system to measure the agglomeration characteristics of local economy. It studies the local government tax strategy and the influence factors in the effective tax rate of industrial enterprise in China by using employing linear regression and penalized quantile regression panel models. The results show as follows：（1） there exists a big difference between Eastern and Midwestern regions in agglomeration form and scale;（2） local governments carry out different tax policies according to different economic agglomeration characteristics,and the tax competition is the wisdom game between the government and enterprises under the policy guidance rather than ＂the bottom competition ＂;（3） the eastern region has significant differences with the middle and western regions in the relationships between actual tax rate of enterprises and capital per labor or capital liquidity;（4） the enterprise property structure,enterprise scale,and urban infrastructure significantly impact the actual tax rate of enterprises.