增值税共享、财政努力和地方税收收入——基于经验的假说与检验

VAT Sharing, Fiscal Efforts and Local Tax Revenue——Hypothesis and test based on experience

基于2003~2015年中国省级面板数据。以增值税共享为例,通过构建动态面板数据模型研究共享税对地方财政努力的影响,实证结果表明,增值税共享对地方财政努力发挥出“替代效应”。随着增值税共享给地方政府数额的增加,地税局征收的税收随之下降。通过Acemoglu等给出的渠道识别方法发现,由于税收征管采取“任务目标管理”模式,增值税共享通过降低地方税收征管努力和效率这一渠道,对地方税收产生负面影响。因此,国地税合并后,在新的税收征管体制下,应强化税收征管信息化和法制化,摒弃税收征管任务目标管理体制,才能发挥新的税收征管体制的经济增长效应。

Based on China’s provincial panel data from 2003 to 2015, this paper studies the impact of sharing tax on local financial efforts. Taking value-added tax sharing as an example, by constructing a dynamic panel data model, the empirical results show that value-added tax sharing plays a ‘substitution effect’ on local financial efforts. With the increase of the amount of value-added tax shared to the local government, the tax collected by the local tax bureau decreases. Through the channel identification method of Acemoglu et al., it is found that since the tax collection and management adopts the ‘task objective management’ mode, value-added tax sharing has a negative impact on local taxes by reducing the efforts and efficiency of local tax collection and management. Therefore, after the merger of national and local taxes, under the new tax collection and management system, we should strengthen the informatization and legalization of tax collection and management, and abandon the target management system of tax collection and management, so as to give play to the economic growth effect of the new tax collection and management system.