财税与公共管理学院知识库

改革开放以来，我国的经济发展取得了长足的进步，在这个关键的转型期，通过技术创新推动产业的升级，进一步解放生产力是实现经济高质量发展的重要途径。而税收是国家调控经济发展的一个重要杠杆，它在国民经济和居民生活中起到了越来越大的作用，其中税收竞争的实质是通过分权制度来保持一个比较高效的税收竞争市场，而正向的税收竞争可以较好的促进经济发展。在各项税收工作的实施过程中，地方政府也存在着以不同方式进行的税收竞争。

我国地方政府虽然不具有制定地方税率等权利，但是随着近些年财政分权制度的完善，为了解决中央和地方财力与事权不匹配等问题，中央政府下放一定的财政自主权给地方，地方政府也在一定程度上具有了相对的自主性和独立性。为促进本地区经济发展水平的提高，在创新驱动发展战略实施的大背景下，地方政府会通过出台各种税收优惠政策的方式来促进本地企业创新发展，同时吸引各类人力、资本等创新要素流入本辖区，即地方政府通过税收优惠政策这个工具来促进区域创新能力的提高，此时政府的税收优惠政策是税收竞争的重要表现形式。因此，研究税收竞争对区域创新能力的影响对促进区域创新发展，提高地区创新水平以及社会经济可持续发展，具有重要意义。     

本文主要从以下五个方面展开，第一章绪论，主要对本文的研究背景、理论和现实意义，相关的内容和方法进行阐述。第二章是对税收竞争和区域创新能力进行概念界定，并利用财政分权理论、公共选择理论和区域创新理论构思出本文的理论基础。第三章分析了我国地方政府税收竞争和区域创新能力的发展现状，同时对地方政府税收竞争对区域创新能力的作用机理进行了研究分析。第四章为地方政府税收竞争对区域创新能力的实证分析，包括根据的门槛效应和空间效应，通过变量选取和模型介绍进行实证分析。第五章是根据本文研究情况及实证检验结果得出具体的结论，并根据结论及实际情况提出科学的政策建议。

本文得出的主要结论有：第一，在面板门槛回归模型中不同的税收竞争区间对区域创新能力的作用不尽相同，当税收竞争小于0.4881时，对区域创新能力的提升有一个较为显著的促进作用，当税收程度大于0.4881时，不利于区域创新能力的提高；第二，税收竞争有利于本地区创新能力的提高，对周边区域的溢出效应在不同地区所呈现的溢出效应不同，总的来说具有正向溢出效应，但是在东部地区的溢出效应较为显著，在中西部地区并没有显著的正向溢出效应，并且在西部地区还具有负向的溢出效应。

基于上述结论提出如下政策建议：第一，强化税收竞争科学性引导；第二，制定科学的税收优惠政策；第三，完善创新环境并鼓励区域间进行创新合作。

Since the reform and opening up, China's economic development has made great progress, in this critical transition period, technological innovation can promote industrial upgrading, further liberate productive forces, so as to achieve high-quality economic development. In the 2017 Central Economic Work Conference, the requirements for accelerating the construction of high-quality economy were also put forward. Some scholars believe that the fundamental reason the years is to maintain a relatively efficient tax competition market through a decentralized system. Taxation is an important lever for the state to regulate and control economic development, and it has played an increasingly important role in the national economy and residents' lives. In the implementation of various tax collection work, local governments also have tax competition in different ways.

Although local governments in China do not have the right to set local tax rates, due to the improvement of the fiscal decentralization system in recent years, in order to solve the problems of mismatch between central and local financial resources and powers, the central government has delegated a certain amount of financial autonomy to localities, and local governments have also had relative autonomy and independence to a certain extent. In order to promote the improvement of the economic development level of the region, in the context of the implementation of the innovation-driven development strategy, local governments will promote the innovation and development of local enterprises through various preferential tax policies, and attract various innovative factors such as manpower and capital to flow into their jurisdiction, that is, at this time, local governments promote the improvement of regional innovation capabilities through the tool of preferential tax policies. This paper mainly starts from the following five aspects, the first chapter of the introduction, mainly expounds the research background, theory and practical significance of this paper, related content and methods. The second chapter defines the concepts of tax competition and regional innovation capacity, and uses fiscal decentralization theory, public choice theory and regional innovation theory to formulate the theoretical basis of this paper. Chapter 3 analyzes the development status of China's tax revenue and regional innovation capacity, and studies the mechanism of tax competition on regional innovation capacity. Chapter 4 is an empirical analysis of tax competition on regional innovation capacity, including the threshold effect and spatial effect of tax competition on regional innovation capacity, and empirical analysis is carried out through variable selection and model introduction. Chapter 5 draws specific conclusions based on the research situation and empirical test results of this paper, and puts forward scientific policy recommendations based on the conclusions and actual situation.

The main conclusions reached in this paper are: first, in the panel threshold regression model, different tax competition intervals have different effects on regional innovation capabilities. When the tax competition is less than 0.4881, it has a more significant promotion effect on the improvement of regional innovation capacity, and when the tax degree is greater than 0.4881, it is not conducive to the improvement of regional innovation capacity; second, tax competition is conducive to the improvement of regional innovation capacity, and the spillover effect on the surrounding regions has different directions of spillover effect in different regions, in general, it has a positive spillover effect, but the spillover effect in the eastern region is more significant, there is no significant positive spillover effect in the central and western regions, and there is also a negative spillover effect in the western region.

Based on the above conclusions, the following policy recommendations are put forward: first, enhance the awareness of competition in tax services; Second, formulate reasonable preferential tax policies; Third, improve the innovation environment and encourage innovation cooperation between regions.