摘要
新发展理念下,准确把握税制结构的高质量发展效应,有利于财税体制优化和实现高质量发展目标。通过对30个省级行政单元最新面板数据研究税制结构对经济高质量发展的影响,结果发现:样本考察期内,中国经济高质量发展水平呈现逐年递增的演变特征,各省份综合指数差异较大,三大区域的非均衡性特征显著。直接税占比与经济高质量发展显著正相关,间接税占比的效应相反;流转税类比重对经济高质量发展产生显著的负向作用,其余税类产生显著的正向作用;增值税比重和消费税比重产生显著的负向效应,企业所得税比重和个人所得税比重产生正向效用。税制结构与经济高质量发展之间存在明显的双重门槛效应,并且存在区域异质性。
In the new vision of development,an accurate understanding of the high quality development effect of tax structure is conducive to the optimization of the fiscal and taxation systems and the realization of high quality development goals.The latest panel data of 30 provincial administrative units is studied to discover the impact of tax structure on high quality economic development.It turns out that during the investigation period,China’s high quality economic development level has grown year by year;the comprehensive indexes of the investigated provinces vary greatly;and the non-equilibrium characteristics of the three major regions are significant.The proportion of direct tax has a prominent positive correlation with high quality economic development,while the effect of indirect tax ratio is opposite;the proportion of turnover tax has a significant negative effect on high quality economic development,while the other taxeshave an obvious positive effect;and the proportions of value-added tax and consumption tax have a salientnegative effect,while the proportions of enterprise income tax and individual income tax have a positiveeffect. There is a remarkable double threshold effect between tax structure and high quality economicdevelopment,and there is regional heterogeneity.
作者
田时中
童梦梦
郭宇
TIAN Shizhong;TONG Mengmeng;GUO Yu
出处
《江汉大学学报（社会科学版）》
2023年第5期92-106,127,128,共17页
Journal of Jianghan University(Social Science Edition)
基金
国家社会科学基金一般项目“地方政府隐性债务风险传导机制及防控对策研究”(18BJY208)
安徽省自然科学基金面上项目“大气污染治理的财税政策演化特征、传导机制及效果评估研究”(2008085MG231)。
关键词
税制结构
高质量发展
新发展理念
熵值法
门槛效应
structure of tax system
high quality development
new vision of development
entropy evaluation method
threshold effect
