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以2002年企业所得税分享改革为契机,在拟自然实验框架下,选取中国工业企业数据库1999—2007年间装备制造业企业的非平衡面板数据为样本,采用多重差分法、PSM-DID法等方法验证了纵向竞争对企业实际税负及加成率的作用效果及其机制。研究结果表明,纵向税收竞争会导致地方政府对装备制造企业的征税努力下降,装备制造企业实际税率下降1.46%,加成率水平提高5.02%,且企业实际税率每增加1个单位,加成率下降2.15%;此外,纵向竞争对企业加成率的影响与企业规模和融资约束有关。
Taking the opportunity of the reform of enterprise income tax sharing in 2002 as an opportunity, using the unbalanced panel data of equipment manufacturing enterprises in Chinese industrial enterprises database from 1999 to 2007 as a sample under the framework of natural experiment, the method of multiple difference and PSM-DID was used to verify The effect and mechanism of vertical competition on the actual tax burden and bonus rate of enterprises. The results show that the vertical tax competition will lead to the local government’s tax efforts on equipment manufacturing enterprises decline, equipment manufacturing enterprises to reduce the effective tax rate of 1.46%, the level of increase of 5.02%, and the enterprise tax rate for each additional unit, plus The rate of decline of 2.15%; In addition, the impact of vertical competition on the rate of enterprise bonus and the size of the enterprise and financing constraints.