摘要
通过对2013年工业企业及全国城市层面数据的多层线性回归发现,地方财政压力会导致企业所得税有效税率显著升高,但其对特征不同企业税负的异质性影响不够明显。地方财政压力对企业税负的效应可能会引发多方面的负面影响,需要对财政管理体制和税制进行系统性改革,最直接的应对措施是完善地方税体系,提高税收立法技术和改革税收计划的制定办法。
By using industrial firms’data and city level data in 2013,the hierarchical linear model(HLM)analysis shows that local fiscal pressure leads to a higher effective tax rate of firms,while its effect on the heterogeneity of the tax burden of firms with different characteristics is not obvious.The effect of local fiscal pressure on firms’tax burden may cause a variety of negative impacts,and a systematic reform on fiscal management system and tax system is necessary.The most direct solutions are to improve local tax system,to optimize tax-related legislative skills,and to reform method of making tax plan.
作者
李文
王佳
LI Wen;WANG Jia(School of Economics, Shandong University, Jinan 250100)
出处
《财贸研究》
CSSCI
北大核心
2020年第5期52-65,共14页
Finance and Trade Research
基金
国家社会科学基金一般项目“提升工业企业全要素生产率的财税激励机制研究”(18BJY222)。
关键词
地方财政压力
企业税负
税收征管
local fiscal pressure
firms’tax burden
tax collection and administration
