财税与公共管理学院知识库

企业所得税作为中央与地方共享税收入的重要组成部分，其立法权、征管权和收益权在央地之间的划分深刻影响地方政府行为决策，对地区经济增长动力转化、发展模式转变、经济结构优化具有重要作用。当前企业所得税税权的划分规则使经济发达地区能够分享更多的企业所得税收入，产生了税源与税收相背离的问题，因此，企业所得税税权在划分方式上仍存在优化空间。提高企业所得税分权比例对缓解地方政府财权与事权不匹配的现实矛盾、提升财政资金的使用效率、提升地方政府对企业所得税的税收努力程度等存在重要作用。因此，科学研判企业所得税分权对地方政府行为的关系，厘清企业所得税分权对地方政府行为的作用机理，对改善民生福祉，推动高质量发展意义深远。

结合经济高质量发展的指导思想与时代内涵，从创新、协调、绿色、开放、共享五个方面构建区域经济高质量发展的综合指标体系，利用熵权法测度各省份经济高质量发展水平；利用我国31个省2012-2021年的面板数据，理论与实证分析企业所得税分权与区域高质量发展之间的内在作用机理。研究发现：(1)企业所得税分权对区域高质量发展具有显著的正向促进作用，且存在明显的区域异质性，东部地区企业所得税分权对高质量发展的促进作用不显著，中部地区企业所得税分权抑制了区域经济高质量发展，西部地区企业所得税分权显著促进区域经济高质量发展。(2)企业所得税分权降低了地方政府的经济性支出，通过改变政府经济性支出的方式影响区域高质量发展。政府的经济性支出在企业所得税分权促进高质量发展中起到完全中介作用。（3）随着企业发展质量达到一定门槛水平，企业所得税分权对区域高质量发展均存在基于企业发展质量的门槛效应，且地区企业发展质量越高，促进效果更加明显。基于以上研究，提出合理划分地方政府支出责任，调整各地区企业所得税收益权；优化地方政府的财政支出偏好，提升财政资金的使用效率；创新地方政府官员的政绩考核机制，引导和规范地方政府官员树立正确政绩观等政策建议。

As an important component of shared tax revenue between the central and local governments, corporate income tax has a profound impact on the decision-making of local governments in terms of its legislative power, collection and management power, and profit rights. It plays an important role in the transformation of regional economic growth momentum, development model transformation, and economic structure optimization. The current rules for the division of corporate income tax rights enable economically developed regions to share more corporate income tax revenue, resulting in the problem of tax sources deviating from taxation. Therefore, there is still room for optimization in the division of corporate income tax rights. Improving the proportion of corporate income tax decentralization plays an important role in alleviating the mismatch between local government financial and administrative powers, improving the efficiency of fiscal fund utilization, and enhancing the tax efforts of local governments towards corporate income tax. Therefore, scientific analysis of the relationship between corporate income tax decentralization and local government behavior, clarifying the mechanism of the effect of corporate income tax decentralization on local government behavior, is of profound significance for improving people's well-being and promoting high-quality development.

Based on the guiding ideology of high-quality economic development and the connotation of the times, a comprehensive indicator system for high-quality regional economic development is constructed from five aspects: innovation, coordination, green, openness, and sharing. The entropy weight method is used to measure the level of high-quality economic development in each province; Using panel data from 31 provinces in China from 2012 to 2021, this study theoretically and empirically analyzes the underlying mechanism between corporate income tax decentralization and regional high-quality development. Research has found that: (1) Decentralization of corporate income tax has a significant positive promoting effect on high-quality regional development. Decentralization of corporate income tax in the eastern region does not have a significant promoting effect on high-quality development, while decentralization of corporate income tax in the central region suppresses high-quality regional economic development, and decentralization of corporate income tax in the western region significantly promotes high-quality regional economic development. (2) The decentralization of corporate income tax has reduced the economic expenditures of local governments, affecting high-quality regional development by changing the way government economic expenditures are carried out. The government's economic expenditures play a complete intermediary role in promoting high-quality development through the decentralization of corporate income tax. (3) As the quality of enterprise development reaches a certain threshold level, the decentralization of corporate income tax has a threshold effect on regional high-quality development based on the quality of enterprise development, and the higher the quality of regional enterprise development, the more obvious the promotion effect. Based on the above research, the following suggestions are proposed: reasonable allocation of local government expenditure responsibilities and adjustment of corporate income tax benefits in different regions; Optimize the fiscal expenditure preferences of local governments and improve the efficiency of using fiscal funds; Innovate the performance evaluation mechanism for local government officials, guide and regulate them to establish a correct view of performance.