财税与公共管理学院知识库

直接税作为现代财税体制的重要组成部分，在地方政府治理中的关键性作用不断凸显，直接税是我国深化税制改革的重要内容之一，也是促进地方政府治理能力提升的重要手段。本文围绕直接税对地方政府治理能力的影响效应展开研究，首先，从理论层面阐明地方政府治理的核心内容，其次，从个人、企业和社会的角度分析直接税对地方政府治理产生的具体影响，再次，对比分析直接税所包含的税种数量、收入规模与地区分布变化，最后，构建了地方政府治理能力指标体系，测度了我国30个省份2013-2019年地方政府治理能力水平，并构建面板数据模型，从地区层面实证考察了直接税对地方政府治理能力的影响效应，从而提出了相关的对策建议。

研究结果表明：首先，我国直接税收入规模不断增加，占比逐年提高，1994-2021年间，直接税占比由26.3%提高到46.7%。所得税与财产税收入规模同样呈上升趋势，各地区所得税占比呈现两极分化趋势，财产税占比差距较小。其次，从地方政府治理指数测算结果来看，总体呈增长趋势，各地区间差距比较明显，且东部地区远高于中部与西部地区，中部与西部地区差距较小。最后，从实证结果来看，提高直接税比重可显著促进地方政府治理能力提升，城镇化率、政府与市场关系同样具有正向促进作用，而财政转移支付显著抑制地方政府治理能力提升。直接税中的所得税发挥主要作用，与地方政府治理能力呈显著正相关，其中，企业所得税与个人所得税均具有显著正向促进作用，且个人所得税的促进效果更明显。因此，我们要兼顾公平与效率原则，逐步提高直接税比重；深度融合“大数据+税务”，提高税收征管效能；配合国家治理目标，真正做到多元主体共同治理，不断提升地方政府的治理能力。

As a crucial part of the modern fiscal and taxation systems, direct tax plays an effect role in local government governance. Direct tax is the important contents of deepening tax system reform in China, and it is a crucial method to facilitate the enrichment of local government governance ability. This thesis concentrate on the impressions of direct tax on local government governance. Firstly, it expounds the core content of local government governance from the theoretical level. Secondly, it examines the concrete impress of direct tax on local government governance from the personal point of view, firms and society. Thirdly, it compares and analyzes the changes of the number of taxes, income scale and regional distribution contained in China's direct tax, Finally, build an index system of local government governance capacity, measure the local government governance capacity of 30 provinces in China from 2013 to 2019, and built the panel data model, empirically investigate the impact of direct tax on local government governance capacity from the regional level, and puts forward relevant policy suggestions.

The results of analysis indicate that: firstly, the scale of direct tax revenue in China is increasing, and the proportion is elevating with each passing year, from 2002 to 2021, the proportion of direct tax increased from 26.3% to 46.7%. The scale of income tax and property tax income also shows an upward trend, the proportion of income tax in various regions shows a polarization trend, and the gap between the proportion of property tax is small. Secondly, from the calculation results of local government governance index, it shows an overall growth trend, the difference between areas is distinct, and the eastern region is much higher than the central and western regions, and the difference is not obvious in the central and western regions . Finally, from the empirical results, increasing the proportion of direct tax can significantly promote the improvement of local government governance ability, urbanization rate and the relationship between government and market also have a positive role, while fiscal transfer payment significantly inhibits the improvement of local government governance ability. The income tax in the direct tax plays an effect role and has a crucial positive correlation with the governance ability of local governments. Among them, both enterprise income tax and individual income tax have a significant positive promoting effect, and the promoting effect of individual income tax is more obvious, so, we should increase the proportion of direct tax step by step; Improve the efficiency of tax collection and management; In line with the goal of national governance, we will elevate the governance capacity of local governments.