税收对资源型地区产业结构调整的影响——基于1994-2014年省际面板数据的实证研究

Impact of Taxation on Industrial Structure Adjustment in Resource-based Regions:An Empirical Study Based on Provincial Panel Data from 1994 to 2014

产业结构调整是资源型地区经济可持续发展的关键。税收作为政府宏观调控手段理应促进产业结构调整，但通过对五个资源型地区构建面板数据模型，从宏观税负、主体税类、主要税种三个层次实证分析税收对资源型地区产业结构调整的影响，发现宏观税负不利于资源型地区产业结构调整；两大税类中，所得税能够促进产业结构调整，流转税对产业结构调整影响不显著；主体税种中增值税不利于资源型地区产业结构调整，其余税种影响不显著。因此应从降低宏观税负、调整税类结构、深化税种改革多角度入手，对现行税制加以完善，以充分发挥税收对资源型地区产业结构调整的促进作用。

Industrial restructuring is the key to sustainable economic development in resource - based regions. Taxation as the government＇s macro -control means should promote the adjustment of industrial structure. However, by building a panel data model for five resource -based regions, we empirically analyze the adjustment of taxation to the industrial structure of resource - based regions from the three levels of macro - tax burden, subject tax, and major taxes, and find that macro tax burden is not conducive to industrial restructuring of resource -based regions; in the two major tax categories, income tax can promote industrial restructuring, circulation taxes have no significant effect on indus- trial restructuring; VAT in subject taxes is not con- ducive to resource -based regional industrial struc- ture adjustment, the impact of the remaining taxes is not significant. Therefore, we should start from the perspectives of reducing macro - tax burdens, adjusting the tax structure, and deepening the re- form of taxation, and improve the existing tax sys- tem so as to give full play to the role of taxation in promoting the adjustment of industrial structure in resource - based regions.