摘要
高质量发展背景下,分析税收负担、税制结构对产业结构优化升级的作用机理,对于加速产业结构转型,构建新发展格局,具有重要指导价值。将税收分为总量和结构两个方面,将产业结构分为高级化和合理化两个维度,基于我国31个省区市的最新面板数据,构建Tobit模型,就税收负担和税制结构对产业结构优化升级效应进行了实证检验。研究结果显示:整体上,中国产业结构合理化、高级化呈逐年上升的时序趋势;分地区看,东、中、西部地区产业结构合理化、高级化呈逐年上升趋势,且东部地区产业结构合理化和高级化水平优于中西部地区;减税背景下,直接税有利于产业结构优化升级,间接税则相反;分税种来看,降低各税种税负有利于产业结构的合理化,提升增值税、企业所得税和个人所得税比重有利于产业结构高级化。需要继续推进减税政策,在提高直接税和降低间接税的基础上优化税制结构。
To meet the requirements of high-quality economic development, it is of great value to analyze the mechanism of tax burden and tax structure on the optimization and upgrade of industrial structure for its guidance in the acceleration of the industrial structure transformation and the construction of a new development paradigm. Tax revenue is divided into the total amount and tax structure. And the industrial structure is divided into two dimensions, i.e., upgrade and rationalization. Based on the latest panel data of 31 provincial-level regions in China, the Tobit model is constructed to empirically verify the impact of tax burden and tax structure on the optimization and upgrade of industrial structure. The results reveal four aspects. On the whole, there is an upward trend in the rationalization of China′s industrial structure annually in time sequence. As for the regional development, the rationalization and upgrade of China′s industrial structure have improved in the eastern, western and central regions year by year. And the level of rationalization and upgrade in the eastern region is superior to that of the central and western regions. In the context of tax reduction, direct tax, rather than indirect tax, is conducive to the optimization and upgrade of industrial structure. As for different taxes, the reduction of the tax burden is good for the rationalization of industrial structure. And the increased proportions of value-added tax, corporate income tax and individual income tax are helpful in the upgrade of industrial structure. Therefore, it is necessary to continue promoting the tax reduction policy and optimizing the tax structure by increasing direct tax and reducing indirect tax.
作者
田时中
张健
TIAN Shizhong;ZHANG Jian(School of Economics,Anhui University,Hefei 230601,China)
出处
《河南工业大学学报（社会科学版）》
2022年第3期17-24,共8页
Journal of Henan University of Technology:Social Science Edition
基金
国家社会科学基金(21CJY050)。
关键词
减税
间接税
直接税
合理化
高级化
tax reduction
indirect tax
direct tax
rationalization
upgrade
