摘要
本文基于2008—2015年地级市和全国税收调查数据,利用房地产限购政策,研究了"租费替代"关系下土地出让收入冲击对企业非税负担的影响。结果显示:房地产限购会显著降低地方政府的土地出让收入,增大地方财政压力,导致地方政府非税收入和企业实际非税负担上升,房地产限购政策带来了"租费替代"效应。并且,随着限购政策的实施,限购对企业非税负担的正向影响会持续存在。限购政策实施越严格,企业非税负担上升越明显。本文的研究为从土地财政角度理解中国企业的非税负担提供了新的视角,也表明在房地产调控背景下要真正实现为企业降费必须充分考虑地方政府的财政压力,理顺央地财政关系是确保减税降费政策落地的关键。
Based on the matching data of 2008-2015 prefecture-level cities and national tax survey firms,this paper uses the real estate purchase restriction policy to reveal the effect of land transfer on non-tax revenue under the Rent-Fee Substitution.We found that,real estate purchase restrictions will significantly reduce local government land sale revenue and increase local government financial pressure,and the financial pressure brought by the purchase restriction policy will prompt local governments to strengthen the collection and management of non-tax revenue,leading to a significant increase in government non-tax revenue and corporate non-tax burden.With the implementation of the purchase restriction policy,this Rent-Fee Substitution effect will continue.This paper provides a new perspective for understanding the non-tax burden of Chinese enterprises from the perspective of land finance.It also shows that financial pressure of local governments must be fully taken into account in order to reduce fees of enterprises in the context of real estate regulation.Straightening out the fiscal relationship between the central and local governments is the key to ensuring the implementation of tax and fee reduction policies.
作者
赵仁杰
范子英
Zhao Renjie;Fan Ziying
出处
《财政研究》
CSSCI
北大核心
2021年第6期70-84,共15页
Public Finance Research
基金
国家自然科学基金面上项目“中国财政补贴的规模测度、形成机制与溢出效应研究”(项目编号:71973088)
国家社会科学基金重大招标项目“全面推进生态创新的财税政策体系研究”(项目编号:19ZDA076)
教育部哲学社会科学研究重大课题攻关项目“中国特色社会主义政治经济学理论与实践研究”(项目编号:20JZD005)
关键词
租费替代
房地产调控
财政压力
非税负担
Rent-Fee Substitution
Real Estate Regulation
Financial Pressure
Non-Tax Burden
