福建区域税收负担差异对创新驱动发展的影响

On the Impact of Regional Tax Burden Differences on the Innovation-driven Development in Fujian Province

在全国统一税制下,我国各地区名义税收负担是基本一致的,但是实际税收负担却存在很大差异。区域实际税收负担差异成为影响区域经济创新驱动发展的重要因素。福建省九地区在实际税收负担、创新能力和经济发展水平等方面存在较大差异,地区实际税收负担差异对经济创新驱动发展存在一定的负面影响。由于税收又是政府创新资金的主要来源,地区实际税收负担也不是越低越好。因此,适度的地区实际税收负担有利于经济创新驱动发展。

Under the national unified tax system,the nominal tax burden is basically the same in all regions of China,but the actual tax burden is quite different.The difference of regional actual tax burden has become an important factor affecting regional economic innovation-driven development.There are great differences in the actual tax burden,innovation ability and economic development level among the nine regions in Fujian Province,and the differences in the actual tax burden have some negative effects on the development driven by economic innovation.Because tax revenue is the main source of government innovation funds,it is not necessarily better if there is a lighter actual tax burden.Therefore,the appropriate actual tax burden in the region is conducive to economic innovation-driven development.