摘要
近年来,我国非税收入征管逐渐规范,但财政收入目标对企业非税负担依然存在影响,企业非税负担的增加有冲抵减税降费政策效果的可能性。基于地级市财政收入目标数据和企业微观数据,通过实证检验探讨财政收入目标与企业非税负担之间的关系。实证结果表明:我国地方政府财政收入目标越高,当地企业的非税负担越重;并且在面临未完成或超额完成的目标时,地方政府会加强非税收入的征管;当地方政府恰好完成目标时,会相应减少非税征收努力。异质性检验发现,城市的同质性会提高竞争效应,使地方政府加强非税征管;此外,与国有企业和大企业相比,非国有企业和中小企业承担了更多的非税负担。拓展性分析表明,税收收入的完成情况对于非税收入的征收有负向作用,地方政府往往选择增加非税收入来应对税收收入的不足,存在一定程度上的税费替代现象。这些研究结论对我国税费征管制度改革具有一定的参考价值。
In recent years,the standard degree of non-tax revenue collection and management in China has been strengthened.However,the fiscal revenue target still has an impact on the non-tax burden of enterprises,and the increase of the non-tax burden of enterprises may offset the effect of tax reduction and fee cuts.Based on prefecture-level municipal revenue target data and enterprise micro data,this paper explores the relationship between revenue targets in general public budgets and the non-tax expenditures of firms through empirical tests.The study finds that the higher the target faced by the government is,the greater the non-tax expenditures of firms.When faced with unmet targets or overachieved targets,the local government is motivated by,respectively,a refusal to rank at the bottom or a desire to move up.In contrast,when local governments meet their targets,they reduce their efforts in order to avoid raising their targets for the following year in a target-oriented manner.In the heterogeneity test,it is found that urban homogeneity will improve the competitive effect and make local governments strengthen non-tax management.Further,compared with state-owned enterprises and large enterprises,non-listed companies and small firms bear more of the non-tax burdens.The extended analysis shows that the completion of tax revenue has a negative effect on the collection of non-tax revenue.Local governments often choose to increase non-tax revenue to cope with the lack of tax revenue,and there is a certain degree of Tax-Fee substitution phenomenon.The study of this paper has a certain reference value for the reform of the tax collection and management system in China.
作者
王励晴
谷雨
WANG Liqing;GU Yu(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《经济经纬》
CSSCI
北大核心
2022年第2期152-160,共9页
Economic Survey
基金
高等学校学科创新引智计划(B20084)
中央高校基本科研业务费专项资金资助项目(202110409)。
关键词
财政收入目标
非税负担
策略性征管
目标激励
税费替代
Financial Revenue Target
Non-tax Burden
Strategic Collection and Management
Target Incentive
Tax-fee Substitution
