经济开放的税收效应研究

The Tax Effect of Economic Openness

本文在RCK模型的框架下分析了经济开放的税收效应,然后利用2001—2015年中国省级面板数据进行实证检验。结果表明:经济开放不仅扩大了中国的税收收入规模,还能在不扭曲中央—地方相对财力的同时使税收收入在流转税和所得税之间更倾向于所得税,从而推动中国税收结构进一步向'双主体'转变;中国的涉外税收和政府性基金收入表现出一定的稳定性,不会因经济开放程度的变化而产生较大波动;总的来看,经济开放产生了积极有效的税收效应。因此,应坚定不移地走开放发展的道路,进一步增大经济开放程度,同时积极参与国际税收协调合作,与世界主要国家共同打击扰乱国际税收秩序的现象。

This paper analyzed the tax effect of economic openness under the framework of RCK model,and then used the empirical analysis of China’s provincial panel data from 2001 to 2015.It turns out that economic opening not only expands the scale of China’s tax revenue,but also makes tax revenues more inclined to income tax instead of being turnover tax without distorting the central-local financial resources,thus promoting the further shift of China’s tax structure to'dual subject'.In addition,China’s foreign-related taxation and government funds show a certain degree of stability,and will not cause greater fluctuations due to changes in economic openness.In general,economic opening has produced positive and effective tax effects.Therefore,we should unswervingly follow the path of open development and further increase the degree of economic openness.At the same time,we should actively participate in international tax coordination and cooperation,and work with major countries in the world to keep the international tax order.