作　　者： ;

机构地区： 同济大学经济与管理学院

出　　处： 《经济研究》 2019年第5期98-112,共15页

摘　　要： 基于2002—2012年中国省级税收计划的数据,本文发现地方税务机关很少出现未完成税收计划的情况;2008年金融危机以来,国税局的税收目标增长率有所下降,但是地税局的税收目标增长率反而逆势上升,与经济税源的偏离程度也相应拉大;与此同时,税务机关为避免出现未完成税收计划的情况,相机提高税务稽查的强度和平滑税收收入。这表明,在中国现行的税收征管体制下,税收计划具有很强的指令性,是税务机关必须完成的任务底线。进一步深入到企业层面,本文发现当地方税务机关完成税收计划的压力较大时,企业税负显著上升;而当年初税收目标增长率较高时,这一情况更加严重。此外,地方税务机关的税务稽查显著提高了非国有企业的税负,但是对地方国有企业没有显著影响。本文的研究揭示出,中央政府在运用税收政策进行宏观经济调控特别是治理衰退时,不能仅仅停留在政策设计本身,还需要改革当前脱胎于计划经济的税收征管体制。 Around the world, tax policy is becoming an important tool with which to manage the macro-economy, especially in confronting economic recessions. The central government of China introduced a series of counter-cyclical tax cut policies after the 2008 financial crisis. However, statistics show that tax rates have actually increased at both the macro and micro levels since 2008. In another striking contrast with various tax cut policies, local governments have launched tax plans to guarantee the growth of tax revenue, and tax authorities at all levels have taken corresponding measures to strengthen tax collection. These contradictory phenomena make one wonder what has hindered the implementation of tax cut policies and how local governments have achieved tax growth despite such policies. For a long time, Chinese tax administrators have used a tax plan management system. A tax plan is a tax revenue target for a given period that a tax authority must collect. Since the tax-sharing system reform in 1994, state provincial tax bureaus plans are mainly issued by the head office of the State Administration of Taxation (SAT), while local provincial tax bureaus plans are mainly issued by provincial governments. Both the SAT and local governments have long regarded the achievement of tax plan targets as the main basis for treating tax collection as an issue of overriding importance. The literature investigates why the government intervenes in the corporate tax burden from various perspectives. This paper explores the mechanism of this intervention from the perspective of tax collection by quantifying the pressure on provincial tax authorities to achieve their tax plans. Analyzing data on the tax plans of provincial tax authorities in China from 2002 to 2012, this paper finds that, on average, 99% of local and 97% of state tax bureaus at the provincial level completed their tax plans. However, as many as 55% of local tax bureaus and 42% of state tax bureaus stated in their annual work reports that they had difficulties achievi

关 键 词： 税收政策 税收计划 地方税务机关 企业税负

领　　域： [经济管理—财政学]