价值链嵌入位置视角下我国行业税负的静态分布及动态演变

The Static Distribution and Dynamic Evolution of Industry Tax Burden Based on the Embedded Position of the National Value Chain

产业升级本质上是行业价值链的纵向提升和分工格局的优化,本文基于产业升级的背景,从价值链嵌入位置出发对我国行业税负特征进行研究:首先使用“上游度”指标,对涵盖我国三大产业的各行业在国内价值链的嵌入位置进行定位,提出对上、中、下游行业的定量划分标准,并利用增加值在纵向维度上赋予了价值链以“量”的度量,由此构建出由各行业部门所形成的呈“微笑曲线”形状的国内价值链。在此基础上,基于宏观与微观(上市公司)两个视角对我国行业税负分布特征进行测算。研究发现:第一,我国宏观税负分布总体呈现“中游大、上下游小”的特点,由于行业特征和税制的原因,上下游实际税负呈现异质性;第二,基于上市公司的微观样本与宏观行业税负分布存在显著差异,税制改革在上市公司微观样本中的变化更为明显;第三,我国税制改革总体上适应了产业结构调整,但仍存在与行业特征和变化不匹配的现象。文章的发现对于我国在当前产业升级的背景下更好地深化税制改革具有启示意义。

Industrial upgrading is the vertical improvement along the industrial value chain and the optimization in the division of work.Under the backdrop of industrial upgrading and from the perspective of the embedded position along the value chain,this paper studies the taxation characteristics of China’s industries.First,this paper uses an indicator called“upstreamness”to locate the horizontal distribution of various industries on the value chain,which quantitatively divides industries into upstream,midstream,and downstream ones.Next,the paper uses the industry added value to quantify the value chain vertically,constructing a national value chain that resembles a“smiling curve”.On this basis,this paper measures the distribution of China’s industry tax characteristics from the macro and micro(listed companies)aspects.The paper finds:First,China’s macro tax distribution demonstrates a pattern that is large in the midstream and small in the upstream and downstream.Due to the features of the industry and the tax system,the actual tax burden of the upstream,midstream,and downstream industries are heterogeneous.Second,there are significant differences in the tax distribution between the micro-samples of listed companies and the macro-industry.The changes in the tax system reform are more evident in the micro-samples than the macro ones.Third,our country’s tax system reform has generally adapted to the adjustment of industrial structure,but tax mismatch with industry characteristics and changes still exist.The conclusions and findings of this paper have implications for promoting tax reform in the context of industrial upgrading better.