摘要
研究国内财政分权体制和地方政府税收竞争对制造业高质量发展的影响机理及其效应,对制造业高质量发展新路径的形成具有重要意义。文章在构建多维评价指标体系的基础上,依据中国30个省级行政区面板数据,对制造业高质量发展指数进行变异系数处理,并从财政收入分权和财政支出分权双重视角构建系统GMM估计模型,检验财政分权体制下税收总量竞争和税收结构竞争对制造业高质量发展的影响。结果表明:样本考察期内,中国制造业高质量发展指数呈“波浪式”上升趋势,2009-2015年中国制造业高质量发展指数较低,2016-2019年制造业高质量发展指数快速上升;整体上,财政分权与制造业高质量发展呈负相关关系;财政分权体制下,税收总量竞争显著抑制制造业高质量发展,增值税竞争促进制造业高质量发展,企业所得税竞争抑制制造业高质量发展。文章从优化财政分权体制、规范税收优惠政策、实行地区差异化税收政策等角度,提出提升制造业高质量发展的政策建议。
The research on the influence mechanism and effect of domestic fiscal decentralization system and local government tax competition on the high-quality development of manufacturing industry is of importance for the formation of new pathways of the high-quality development of manufacturing industry.On the basis of the construction of a multidimensional evaluation index system and according to the panel data of 30 provincial-level administrative regions in China,this paper deals with the coefficient of variation of the high-quality development index of manufacturing industry,and constructs the system generalized method of moments(GMM)estimation model from the perspectives of fiscal revenue decentralization and fiscal expenditure decentralization to test the effects of total tax competition and tax structure competition on the high-quality development of manufacturing industry under the fiscal decentralization system.It is found that during the sample study period,Chinese manufacturing high-quality development index shows a wave-like upward trend,it is low from 2009 to 2015,and rises rapidly from 2016 to 2019.On the whole,fiscal decentralization has a negative correlation with the high-quality development of manufacturing industry.Under the fiscal decentralization system,the total tax competition significantly inhibits the high-quality development of manufacturing industry,the value-added tax competition promotes the high-quality development of manufacturing industry,and the corporate income tax competition inhibits the high-quality development of manufacturing industry.Based on the above research conclusions,from the perspectives of optimizing the fiscal decentralization system,standardizing preferential tax policies,and implementing regionally differentiated tax policies,this paper puts forward policy suggestions for improving the high-quality development of manufacturing industry.
作者
田时中
杨柳
TIAN Shizhong;YANG Liu(School of Economics,Anhui University,Hefei 230601,China)
出处
《合肥工业大学学报（社会科学版）》
2022年第6期72-83,共12页
Journal of Hefei University of Technology(Social Sciences)
基金
国家社会科学基金项目(21CJY050)。
关键词
财政分权
税收竞争
制造业
高质量发展
变异系数
GMM
fiscal decentralization
tax competition
manufacturing industry
high-quality development
coefficient of variation
generalized method of moments(GMM)
