摘要
文章选取2010—2021年中国31个省级行政区域和A股上市公司的数据,运用分位数回归等分析方法,研究了财政压力与企业税收负担之间的关系。研究发现:第一,财政压力每增加1个单位,企业税收负担加重0.0045个单位,考虑土地出让金后,财政压力对企业税收负担的影响下降到0.0037个单位;第二,税收征管在财政压力与企业税收负担之间发挥中介作用,中介效应占比为20%;第三,在“营改增”阶段和拥有政治关联的样本中,财政压力对企业税收负担的影响较弱。因此,建议深化财税体制改革,大力发展经济;完善法律法规,保障税法明确规范;深化市场经济体制改革,创造公平竞争环境。
Based on the data of 31 provincial administrative units and A-share listed companies in China from 2010 to 2021,this paper studies the relationship between fiscal pressure and corporate tax burden by using quantile regression and other analysis methods.The results show that:First,for every 1 unit increase in fiscal pressure,the corporate tax burden increases by 0.0045 units.After considering land transfer income,the impact of fiscal pressure on corporate tax burden decreases to 0.0031 units;Second,tax collection and management plays an intermediary role between fiscal pressure and corporate tax burden,with an intermediary effect accounting for 20%;Third,in the stage of "replacing business tax with VAT" and the samples with political connections,the impact of fiscal pressure on corporate tax burden is weak.Therefore,it is recommended to deepen the reform of the fiscal and taxation system and vigorously develop the economy;Improve laws and regulations to ensure that the tax law is clearly regulated;Deepen the reform of the market economy system and create a fair competition environment.
作者
卢光熙
LU Guang-xi(School of Public Finance&Public Administration,Jiangxi University of Finance and Economics,Nanchang Jiangxi 330013,China)
出处
《技术经济与管理研究》
北大核心
2023年第4期83-89,共7页
Journal of Technical Economics & Management
基金
国家自然科学基金地区科学基金项目(72062007)
江西省社会科学基金重点项目(22ZXQH18)
江西省研究生创新项目(YC2021--B097)。
关键词
财政压力
企业税收负担
税收征管
政治关联
Financial pressure
Tax burden
Tax collection and management
Political connection
