摘要
制造业的转型升级是我国经济结构优化的重要组成部分。本文基于全国30个省(市)级面板数据,就地方政府税收竞争对我国制造业升级的影响进行了实证研究。结果表明,无论是总量税收竞争还是细分的增值税竞争和企税竞争都不利于制造业的升级,抑制了制造业的高端化进程。进一步以经济发展水平为门槛进行估计,发现当地区经济跨过门槛值后,税收竞争对技术密集型制造业的阻碍作用增强。地方利用税收优惠、税收返还以及放松征管力度等方式招商引资会导致产业同质化严重,扭曲资源配置,不利于引导工业企业的发展。应当规范地方不当的税收竞争行为,引导政府开展以完善公共服务供给、优化制造企业的生存环境为主的良性竞争。
This paper analyzes the effect of local tax competition on China’s manufacturing upgrading based on the provincial data from 2009 to 2016.The results show that both the total tax competition,value-added tax competition and corporate income tax competition have negative effect on manufacturing transformation and upgrading.Furthermore,tax competition will put further strains on the development of technology-intensive manufacturing industry in developed regions.In conclusion,tax incentives,tax rebates and relaxation of tax administration may lead to industrial homogeneity and resource allocation distortion,which is not conducive to the development of industrial enterprises.It is necessary to standardize inappropriate tax competition and guide the government to improve public services and optimize business environment.
作者
王玮
曾智涵
Wang Wei;Zeng Zhihan(School of Economics and Management,Wuhan University,Wuhan 430072,China)
出处
《工业技术经济》
CSSCI
北大核心
2020年第3期107-115,共9页
Journal of Industrial Technological Economics
关键词
制造业升级
税收竞争
门槛模型
经济发展水平
公共服务供给
良性竞争
manufacturing upgrading
tax competition
threshold regression model
level of economic development
supply of public services
healthy competition