摘要
本文利用2007年工业企业数据,采用计量分解的方法识别各省与基准省份江苏省的企业税负之差,并将其与宏观税负之差进行比较。我们发现,各类特征变量相同的企业在不同省份缴纳税负存在显著差异是较普遍现象。除个别省份外,地区间企业税负差异的方向与其宏观税负差异的方向基本一致;但企业税负差异的数值区间范围远小于宏观税负,而且地区间企业税负差异的大小,与宏观税负差异的大小并不存在严格对应关系。在中国税制基本全国统一的制度背景下,普遍存在的地区间企业税负差异,体现出税收征管能力的地区间差异;税收征管能力以及由此导致的企业税负差异,对于地区间宏观税负存在巨大差异的现象有一定的解释力,但其他因素可能更重要。因此,税务部门习惯地以宏观税负分析来查找税收征管漏洞的做法,有一定参考价值,但对具体结论应慎重分析。采用计量分解方法比较分析地区间同类型企业的企业税负差异,对于查找税收征管漏洞更有帮助。
Based on the industrial enterprises data in 2007, this paper uses the decomposition method to identify the difference of corporate tax burden between 30 provinces and the benchmark provinces, Jiangsu Province, and then compares the difference of corporate tax burden with difference of macro tax burden. We find that it is a ubiquitous phenomenon for similar enterprises to pay significantly different tax in different provinces. Basically, the relation between the macro tax burden difference and corporate tax burden difference is the same, but the absolute value of corporate tax burden difference is much smaller than macro tax burden difference, and the scope of the corporate tax burden difference and macro tax burden difference, is not in strict correspondence. While China shared a unified national tax system, the prevalence of corporate tax burden difference revealed local government＇s tax collection capability~ difference in tax collection capability brings difference in corporate tax burden, which in some extent, explains the inter-regional macro tax burden difference~ but other factors may matter. Therefore, there is a certain reference value of the common way of the government to find loopholes in tax collection by analyzing the macro tax burden, but the conclusions should get prudent analysis. The decomposition method may be more helpful to find loopholes in tax collection.
出处
《财贸经济》
CSSCI
北大核心
2015年第3期17-29,共13页
Finance & Trade Economics
基金
"中国社科院基础研究学者资助计划"
国家社科重大项目(14ZDA052)
国家审计署"合作共建财经院"项目
"对外经贸大学科研基金"的资助
关键词
宏观税负
企业税负
地区间差异
计量分解
Macro Tax Burden, Corporate Tax Burden, Regional Difference, Decomposition Method
