摘要
当前中国正在构建的以“亲”“清”为核心特征的新型政商关系能否通过促进地方经济的健康发展从而提高地方税收收入?如果新型政商关系能促进地方税收收入的提高,那么新型政商关系对于地方税收收入的边际影响又是多少?基于中国人民大学国家发展与战略研究院发布的《中国城市政商关系排行榜》的分析结果以及我国248个地级市的税收收入等相关数据,对中国城市新型政商关系与地方税收收入进行实证分析。分析结果表明,政商关系中的“亲近”和“清白”指数均能增加地方税收收入,而且“亲近”指数对于增加地方税收收入的影响更为显著。此外,政商关系对东北地区的税收收入影响最为显著,在东、中、西部地区呈现出逐渐减弱的特征。实证探究新型政商关系对地方税收收入的影响对于政府如何更有效率地组织税收以及健全地方税体系都具有重要启示意义。
Can the new relationship between government and business,which is characterized by"affinity"and"clean",be built in China at present by improving local tax revenue and promoting the healthy development of local economy?If it can promote the increase in local tax revenue,what is the marginal impact of the new government-business relationship on local tax revenue?Based on the analysis results of the Ranking List of Political and Business Relations in Chinese Cities released by The National Institute of Development and Strategy of Renmin University of China and relevant data such as tax revenue of 248 prefectural cities in China,this article analyzes the new relationship between political and business relations and local tax revenue in Chinese cities.The results show that the"affinity"and"clean"indexes can increase local tax revenue,and the"affinity"index has more significant influence on the increase in local tax revenue.In addition,the influence of the relationship between government and business on the tax revenue in northeast China is the most significant.Empirical research on the influence of the new relationship between government and business on local tax revenue is of great enlightenment to the government on how to organize tax more efficiently and improve the local tax system.
出处
《财政科学》
2020年第6期98-112,共15页
Fiscal Science
关键词
新型政商关系
经济发展
地方税收收入
New-type Political and Commercial Relations
Economic Development
Local Tax Revenue
