长三角产业结构升级税负因素研究
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摘要
长三角地区作为我国经济发展的中坚力量,承担着加快和引导产业结构升级的重任,以及对其他欠发达地区改变经济增长方式起到示范作用。目前长三角地区经济结构依然有待调整,主要承受着来自发达国家的产业创新优势以及落后地区低劳动力成本的后发优势双重压力。本文运用2008-2016年长三角地区25个地级市面板数据,检验宏观总税负、流转税税负以及所得税税负对其产业结构升级的影响效果。实证结果表明,长三角地区总税负和所得税税负对产业结构升级呈显著抑制作用,流转税税负无显著影响。据此,提出税收政策改革方案。
As the backbone of China's economic development,the Yangtze River Delta regionguides and accelerates the upgrading of industrial structure,which is considered as a role model for other less-developed regions in changing the mode of economic growth.However,it calls for the Yangtze River Delta region to adjust its economic structure,since it is experiencing dual pressure from both developed countries and less developed regions in China.It is known that developed countries enjoy industrial innovation advantages,and what's more,less developed regions have cheaper labor.The paper studies 25 prefecture-level cities in the 2008-2016 Yangtze River Delta region,and examines the impact of total tax burden,turnover tax burden and income tax burden on upgrading of industrial structure.We find that the total tax burden and income tax burden in the Yangtze River Delta region have significant inhibitory effect on upgrading industrial structure,and the turnover tax burden has no significant effect.At the end,we propose some suggestions about tax reform.
As the backbone of China's economic development,the Yangtze River Delta regionguides and accelerates the upgrading of industrial structure,which is considered as a role model for other less-developed regions in changing the mode of economic growth.However,it calls for the Yangtze River Delta region to adjust its economic structure,since it is experiencing dual pressure from both developed countries and less developed regions in China.It is known that developed countries enjoy industrial innovation advantages,and what's more,less developed regions have cheaper labor.The paper studies 25 prefecture-level cities in the 2008-2016 Yangtze River Delta region,and examines the impact of total tax burden,turnover tax burden and income tax burden on upgrading of industrial structure.We find that the total tax burden and income tax burden in the Yangtze River Delta region have significant inhibitory effect on upgrading industrial structure,and the turnover tax burden has no significant effect.At the end,we propose some suggestions about tax reform.
引文
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(1)范庆泉、周县华,《市场化进程中的税制结构变迁》,数量经济技术经济研究,2016(04).
2.Meng Samuel.Is the agricultural industry spared from the influence of the Australian carbon tax[J].Agricultural Economics,2015(1):23-46.
3.Kaitlyn Harger,Amanda Ross.DoCaptial Tax Incentives Attract New Business?EvidenceAcross Industries From The New Markets Tax Credit[J].Journal of Regional Science,2016(5):45-65.
4.Aghion Philippe,Dechezleprêtre Antoine,Hémous David,Martin Ralf,Van Reenen John.Carbon Taxes,Path Dependency,and Directed Technical Change:Evidence from the Auto Industry[J].Journal of Political Economy,2016(2):78-85.
5.Hinloopen.Productivity innovation and economic performance[J].Economist Netherland,2006(6):99-112.
6.Rachel Nagi,Christopher A Pissarides.Structural change in a multi-sector model of growth[J].American Economic Review,2007(5):105-120.
7.Wijeweera Albert,Villanno Renato,Dollery Brian.Economic growth and FDI inflows:Astochastics Frontier Analysis[J].Journal of Development Areas,2010(4):56-74.
8.Angelos A.Antzoulatos,Nicholas Apergis,Chris Tsoumas.Financial Structure and Industrial Structure[J].Bulletin of Economic Research,2013(2):145-166.
9.Naoki Murakami.Changes in Japanese industrial structure and urbanization:evidence from prefectural data[J].Journal of the Asia Pacific Economy,2015(3):75-89.
10.李文.从供给角度分析税收政策与产业结构优化[J].税务研究,2006(1):40-44.
11.储德银,建克成.财政政策与产业结构调整---基于总量与结构效应双重视角的实证分析[J].经济学家,2014(2):80-91.
12.欧阳华生,程瑶,杨飞.税收负担、产业升级及影响探究:一个国际视野[J].现代财经,2015(1):81-113.
13.罗富政,罗能生.税收负担如何影响产业结构调整?---基于税负层次和规模的讨论[J].产业经济研究,2016(1):20-29.
14.邹璇,余苹.财税政策的产业结构优化效应研究---基于行业与区域视角的经验分析[J].哈尔滨商业大学学报(社会科学版),2018(2):3-17.
15.贾敬全,殷李松.财政支出对产业结构升级的空间效应研究[J].财经研究,2015(9):18-28.
16.张翠菊,张宗益.消费结构对产业结构与经济增长的空间效应---基于空间面板模型的研究[J].统计与信息论坛,2016(8):46-52.
17.蔡海亚,徐盈之.贸易开放是否影响了中国产业结构升级?[J].数量经济技术经济研究,2017(10):3-22.
18.卓乘风,邓峰.人口老龄化、区域创新与产业结构升级[J].人口与经济,2018(1):48-60.
19.范庆泉,周县华.市场化进程中的税制结构变迁[J].数量经济技术经济研究,2016(4):21-39.
(1)范庆泉、周县华,《市场化进程中的税制结构变迁》,数量经济技术经济研究,2016(04).