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本文基于中国省级面板数据的空间计量经济学研究发现,本地宏观税负对地区创新没有显著的完全的影响,而人均实际财政收入水平对地区创新有显著的正向影响;从税负结构上看,无论是增值税,还是营业税和企业所得税,区际竞争都会对地区创新产生显著的负向影响。因此,本文认为,如果要通过地区创新能力的改进来实现经济转型,仅仅减税是不行的,宏观税负的减少需适度,税收收入结构的调整才是关键。
Based on the econometric analysis of Chinese provincial panel data, this paper finds that the local macro tax burden has no significant and complete impact on the regional innovation while the actual per capita fiscal revenue has a significant positive impact on the regional innovation. From the tax structure See, whether it is value-added tax, or business tax and corporate income tax, inter-regional competition will have a significant negative impact on regional innovation. Therefore, this article argues that if economic restructuring is to be achieved through the improvement of regional innovation capacity, it is not feasible to reduce taxes simply, and the reduction of macro-tax burden should be moderate, so the adjustment of tax revenue structure is the key issue.