税收与税源背离对产业结构升级的影响研究

作者	陶婷
姓名汉语拼音	Tao, Ting
学号	2021000004024
培养单位	兰州财经大学
电话	17797532858
电子邮件	1713013744@qq.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	税务
学科代码	0253
授予学位	税务硕士
第一导师姓名	李永海
第一导师姓名汉语拼音	Li,Yonghai
第一导师单位	兰州财经大学
第一导师职称	副教授
第二导师姓名	方斌国
第二导师姓名汉语拼音	Fang,Binguo
第二导师单位	甘肃方正税务师事务有限责任公司所长
第二导师职称	税务师
题名	税收与税源背离对产业结构升级的影响研究
英文题名	Research on the impact of tax and tax source deviation on the upgrading of industrial structure
关键词	税收与税源背离产业结构升级影响效应
外文关键词	Tax and tax source deviation ; Industrial structure upgrading ; Impact effect
摘要	党的十九大报告中指出，要建立权责清晰、财力协调、区域均衡的中央和地方财政关系。从1994年实施的分税制改革到2012年的“营改增”改革，构建和完善了我国中央和地方政府间的纵向税收分配体系，却忽略了地方政府间的横向税收分配制度。由于各税种收入分享比例在地方政府间存在差异，现行税制难以应对新时代背景下税收跨区域无序流动带来的问题，出现大量的税收与税源背离现象。纵向层面测算结果显示：2011-2021年间税收与税源背离率均值较高的是天津市（65%）和北京市（64.8%）。横向层面测算结果显示；2011-2021年作为税收流入地的省份有10个，作为税收收入流出地的省份有20个，并且税收收入通常从经济欠发达的中部和西部流入经济发达的东部地区。税收与税源背离现象加剧，不仅会恶化地方政府间的税收竞争，而且会拉大我国地区间的财力差距，对产业结构升级产生显著的影响效应。十四五规划中明确指出，要加快发展现代产业体系，推动经济体系优化升级，推进产业基础高级化、产业链现代化，提高经济质量效益和核心竞争力。所以，为了加快地区产业结构升级，应从产生税收与税源背离的税收分配制度着手完善。本文主要以税收与税源背离对产业结构升级的影响作为研究对象。首先，归纳总结相关文献，在此基础上结合相关理论，从宏观和微观两方面详细论述税收与税源背离对产业结构升级的作用机理。其次，基于我国2011-2021年30个省份数据，测算税收与税源背离率和产业结构升级综合指数。最后，实证检验税收与税源背离对产业结构升级的影响效应，并考虑地区异质性问题。实证结论如下：一是我国存在税收与税源背离问题，并且税收与税源背离对产业结构升级产生负向影响。二是在控制变量中，产业结构升级会受到金融发展水平和居民消费水平的正向影响，会受到城镇化水平的负向影响。三是在异质性分析中，税收与税源背离对东部和西部地区产业结构升级的影响效应显著为负，对中部地区产业结构升级影响不显著。基于上述分析结果，本文从构建跨区税收协调机制、规范地区税收竞争行为、健全财政转移支付制度和加快地区产业结构升级四个方面提出对策建议。
英文摘要	The report of the 19th National Congress of the Communist Party of China pointed out that it is necessary to establish a central and local financial relationship with clear powers and responsibilities, coordinated financial resources and regional balance. From the reform of the tax-sharing system implemented in 1994 to the reform of "camp reform from tax to value-added tax" in 2012, the vertical tax distribution system between the central and local governments in China has been built and improved, but the horizontal tax distribution system between local governments has been ignored. Due to the differences in the proportion of tax revenue sharing among local governments, the current tax system is difficult to cope with the problems caused by the disorderly flow of tax revenue across regions in the context of the new era, and there are a large number of tax deviations from tax sources. The longitudinal calculation results show that Tianjin (65%) and Beijing (64.8%) have higher average tax and tax source deviation rates from 2011 to 2021. Horizontal-level measurement results show that in 2011-2021, there were 10 provinces as tax inflows and 20 provinces as tax revenue outflows, and tax revenue usually flowed from the economically underdeveloped central and western regions to the economically developed eastern regions. The intensification of tax and tax source deviation will not only worsen the tax competition among local governments, but also widen the financial gap between regions in China and have a significant impact on the upgrading of the industrial structure. The 14th Five-Year Plan clearly points out that it is necessary to accelerate the development of the modern industrial system, promote the optimization and upgrading of the economic system, promote the advancement of the industrial foundation, the modernization of the industrial chain, and improve economic quality benefits and core competitiveness. Therefore, in order to accelerate the upgrading of the regional industrial structure, we should start from the improvement of the tax distribution system that generates tax and tax source deviation. This paper mainly takes the impact of tax and tax source deviation on the upgrading of industrial structure as the research object. First of all, summarize the relevant literature, combine relevant theories on this basis, and discuss in detail the mechanism of tax and tax source deviation on the upgrading of industrial structure from macro and micro aspects. Secondly, based on the data of 30 provinces in China from 2011 to 2021, the deviation rate of tax and tax source and the comprehensive index of industrial structure upgrading are calculated. Finally, empirically test the impact of tax and tax source deviation on the upgrading of industrial structure, and consider regional heterogeneity. The empirical conclusion is as follows: First, there is a problem of tax and tax source deviation in China, and tax and tax source deviation has a negative impact on the upgrading of industrial structure. Second, in the control variable, the upgrading of industrial structure will be positively affected by the level of financial development and the level of residents' consumption, as well as by the level of urbanization. Third, in the heterogeneity analysis, the impact of tax and tax source deviation on the upgrading of the industrial structure in the eastern and western regions is significantly negative, and the impact on the upgrading of the industrial structure in the central region is not significant. Based on the above analysis results, this paper puts forward countermeasures and suggestions from four aspects: building a cross-regional tax coordination mechanism, standardizing regional tax competition, improving the financial transfer payment system, and accelerating the upgrading of the regional industrial structure.
学位类型	硕士
答辩日期	2024-05-26
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	54
参考文献总数	62
馆藏号	0005713
保密级别	公开
中图分类号	F810.4/74
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36652
专题	财税与公共管理学院
推荐引用方式 GB/T 7714	陶婷. 税收与税源背离对产业结构升级的影响研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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