摘要
一流的税收营商环境可以激发市场活力、推动高质量发展。但是,单纯地将其理解为降低纳税成本却会走向“放松管制的偏见”。本文以生态系统的视角将税收营商环境视作企业外部生态系统的涉税部分,得出税收营商环境是征纳双方共建共治的成果。据此,本文构建了税收营商环境的MIMIC模型,采用Dagum基尼系数和Markov链的方法,评估了各区域的税收营商环境及其时空演化。研究结果表明:税收营商环境受涉税生态系统的内外因素共同影响,税制结构、税收分成、税务中介、税务稽查、纳税诚信、经济发展和法治水平的优化均能改善地区的税收营商环境;2000—2019年中国税收营商环境实现了普遍提升,税收营商环境的地区间差异是整体差异的主要来源;中等级税收营商环境的地区更倾向于改变,但是这种概率会受时间和空间因素的影响。
A first-rate tax business environment can stimulate market vitality and promote high-quality development.But interpreting it as simply reducing the cost of paying taxes runs into a deregulatory bias.In this paper,from the perspective of ecosystem,the tax business environment is regarded as the tax-related part of the enterprise’s external ecosystem,and it is concluded that the tax business environment is the result of cogovernance by tax authority and taxpayers.Based on this,the paper constructs a MIMIC model of tax business environment,and uses Dagum Gini coefficient and Markov chain method to measure and investigate the tax business environment of each region and its spatio-temporal evolution.The results show that the tax business environment is affected by both internal and external factors of the tax-related ecosystem.The optimization of tax system structure,central-local tax sharing,tax intermediary,tax inspection,tax integrity,economic development and rule of law can improve the tax business environment.China’s tax business environment has been generally improved from 2000 to 2019.Regional differences in tax business environment is the main source of overall differences.The region with the medium-grade tax business environment is more likely to change,but this probability is affected by time and space factors.
作者
孙群力
王一竹
周镖
Sun Qunli;Wang Yizhu;Zhou Biao
出处
《财政研究》
CSSCI
北大核心
2023年第2期82-98,共17页
Public Finance Research
基金
中南财经政法大学中央高校基本科研业务费专项资金资助项目“数字经济与中国收入分配格局:影响效应、机制与优化路径研究”(2722022AK003)
湖北省社科项目“深度学习——研究阐释党的二十大精神专项课题:规范财富积累机制促进共同富裕研究”
国家社会科学基金西部项目“贸易摩擦下我国政府采购国际规则话语权提升研究”(20XJL006)
