财政压力、税收征管与地区不平等

Translated title of the contribution: Fiscal Pressure, Tax Enforcement, and Regional Inequality

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Abstract

利用2005年全国取消农业税作为准实验,采用双重差分法,识别区县级政府财政压力对当地制造业企业增值税和所得税负担以及税收偷逃产生的影响。结果表明:受取消农业税费改革冲击越大的区县,其制造业企业的税收负担增加越多,且低报利润偷逃所得税更加困难。地区间的财政压力差异会通过税收征管的“乘数效应”,使地区间人均GDP差异进一步扩大。各级政府通过严格税收征管并完善地区间转移支付制度,可以在一定程度上缓解地区间税负差异与经济不平等。

Using the quasi-experiment of the nationwide elimination of agricultural taxes in2005,we have used a twofold difference method to identify the effect of fiscal pressure at the district and county level upon the income tax and value-added tax burden of local manufacturing enterprises and their tax evasion. Our finding indicate that the greater the impact of the reform of elimination of agricultural taxes on a district or county, the heavier will be the tax burden of its manufacturing enterprises and the more difficult it will be to dodge income tax by understating profits. Through the "multiplier effect" of tax collection and administration, the disparity in the fiscal pressures to which different regions are subject will further enlarge the gap in per capita GDP between them. Governments at different levels can alleviate interregional economic inequality and differences in tax burden to a certain extent by strengthening taxation administration and improving the system of transfer payments between regions.
Translated title of the contributionFiscal Pressure, Tax Enforcement, and Regional Inequality
Original languageChinese (Simplified)
Pages (from-to)53-70
Number of pages24
JournalSocial Sciences in China [Zhongguo Shehui Kexue]
Publication statusPublished - Apr 2016

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