我国区域税收空间相关性与增长因素研究

A Research on the Spatial Correlation and Growth Factors of China's Regional Tax Revenues

通过构建空间面板模型,实证分析了我国区域税收收入增长的影响因素。研究发现,我国地方税收收入分层明显,分布特征与经济发展水平相符;地方税收收入受到地方政府间策略行为的影响,空间相关性显著,但策略行为的方式在不同税种上存在差别;地方税收收入受到投资、消费、进出口、储蓄、产业结构和总部经济等因素的影响,各因素影响的方向和程度在不同税种间有所不同。为了实现基本公共服务均等化,缩小地区间经济和税收收入的差距,促进区域经济协调发展,需要采取多种措施,主要包括建立健全地方政府间税收合作机制、继续推进"放管服"改革、进一步深化税制改革等。

By constructing a spatial panel model, this paper conducts an empirical analysis of the affecting factors on the growth of China＇s regional tax revenues. The findings show that China＇s local tax revenues are obviously leveled. The distribution characteristics conform to the level of economic development. The local tax revenues are affected by inter-governmental strategic behaviors, the spatial correlation is significant, but there are differences in the different tax categories due to the patterns of strategic behaviors. The local tax revenues are subject to the impacts of such factors as investments, consumptions, importations and exportations, savings, industrial structures and headquarters economy, etc., but the direction and degree of each influencing factor is somewhat different among the different tax categories. In order to achieve the equal access to basic public services, narrow the gap between inter-regional economies and tax revenues, and to promote the coordinated regional economic develop- ments, various measures should be taken, mainly including establishing the tax cooperation mechanism among local governments, continuing the reform of streamlining the administration, delegating power, strengthening regulations and improving services, and further deepening the tax reform.strategic behavior