税制结构竞争优势与全要素生产率:影响机制与比较分析

Taxation Structure Competitive Advantage and Total Factor Productivity:Influence Mechanism and Comparative Analysis

本文通过构建一个包含税收影响的区域竞争均衡资源配置模型,从主体税种税收占比、税制结构及其竞争优势等视角比较分析税收对全要素生产率的影响效应和作用机制。研究发现:增加企业所得税、个人所得税、增值税等主体税种税收占比和增强地区间税收竞争能力,主要通过提高技术创新效率和降低资本错配程度间接提升全要素生产率;直接或地区间相对提高直接税比重可显著提升全要素生产率,但比重提高的关键不在于企业所得税,因为其会显著抑制技术创新效率;税收对全要素生产率的多维影响具有显著的经济发展程度和产能过剩程度异质性特征;推动经济效率提升主要依赖税收政策的普惠性、针对性和精准性,而结构效应和竞争优势效应扮演重要的辅助调控角色。

This paper constructs a competitive equilibrium resource allocation model that includes the impact of taxation,and comparatively analyzes the impact effect and mechanisms of taxation on total factor productivity from the perspectives of tax revenue share of main tax types,tax structure and their competitive advantages.It is found that increasing the tax revenue share of the main taxes such as corporate income tax,personal income tax and value added tax and enhancing inter-regional tax competition will indirectly increase total factor productivity mainly by improving the efficiency of technological innovation and reducing the degree of capital misallocation.A direct or inter-regional relative increase in the share of direct taxes can significantly increase total factor productivity,but the key to the increase in the share does not lie in the corporate income tax,as it significantly inhibits the efficiency of technological innovation.The multidimensional impact of taxation on total factor productivity is characterized by significant heterogeneity in the degree of economic development and the degree of overcapacity.Promoting economic efficiency mainly relies on the universality,targeting and precision of tax policies,while structural and competitive advantage effects play an important supporting regulatory role.