财政分权背景下税制结构对工业产能利用率的影响研究

现行财税体制下以间接税为主体的税制结构通常会激发我国地方政府积极干预本地经济、追求投资规模和扩张生产规模,而导致产能利用率下降.基于2001—2015年我国省际面板数据,利用动态面板模型实证检验了财政分权背景下我国税制结构对工业产能利用率的影响.研究结果表明:税制结构的改善对我国各地区的产能利用率具有显著的促进作用,并且税制结构对产能利用率的促进作用具有区域异质性,产能过剩越严重的地区,税制结构的作用也越显著.化解产能过剩应积极促进税制结构改革,建立一套科学的基于各地经济发展程度和资源禀赋差异的税收返还和转移支付分配公式,切实解决地方财政缺口问题,防止一刀切式的改革削弱治理政策效果.

Study on Impact of Tax System Structure on Utilization of Industrial Production Capacity under Fiscal Decentralization Background

The tax system structure which takes the indirect tax as the main body under the current fiscal and taxation system can inspire China's local government to enthusiastically intervene the local economy in pursuit of investment scale and the expan-sion of production scale,which further has led to the decline in capacity utilization. Based on the Chinese provincial panel data during the years from 2001 to 2015,this paper makes an empirical test on the influence of China's tax system structure on the ca-pacity utilization under the background of fiscal decentralization. The result shows that the tax structure improvement has a signif-icantly catalytic effect in improving China's regional capacity utilization. Besides,the tax system structure has a regional heteroge-neity effect on the capacity utilization,the more serious the overcapacity is, the more significant effect the tax system structure has. Therefore,in order to dissolve the overcapacity,the government should promote the reform of tax system structure and estab-lish a set of scientific formula for tax rebate and transfer payment allocation based on the degree of economic development and re-source endowments in different regions,which can effectively solve the problem of local fiscal gap and prevent one-size-fits-all re-form from weakening the effect of governance policies.