跨部门信息分享与地方税收入增长:基于联合激励的视角

Cross-Sectoral Information Sharing and Local Tax Growth:From the Perspective of Joint Incentives

本文以信息互惠产生的联合激励机制为切入点,基于一项税务部门与自然资源部门交换土地管理信息的以地控税税收征管改革试点,实证检验跨部门涉税信息分享的税收增长效应。结果显示:(1)跨部门涉税信息分享有利于土地使用税收入增长;(2)信息互惠的联合激励机制解释了跨部门涉税信息分享的原因;(3)主要结论只在土地使用税收入增长模型中成立,在其它房屋、土地税的收入增长模型中不成立。如何设计有效的激励制度、鼓励更多的政府行政部门在更广的范围内自愿交换信息仍是下一阶段税收征管信息化工作的重点。

From the perspective of joint incentives caused by information reciprocal mutual benefits,we empirically examine the impact of cross-sectoral information sharing on local tax growth.We conduct the analysis by exploiting the policy known as“managing-tax-with-land information”(MTLI),which requires tax authorities and land resource bureau exchange information about land management.We come to several conclusions.Firstly,cross-sectoral information sharing has a statistically positive effect on local tax growth.Secondly,government sectors that participate in the reform both benefit from information exchange.Effective joint-incentives explain why government sectors engage in information exchange.Finally,main findings only survive in the land-using tax growth model,which means the MTLI policy has little effect on increasing tax revenue for other kinds of local tax,such as estate tax,land-purchasing tax,etc.It is still important to design effective incentives and to encourage more government sectors to take part in information exchange activities.