增值税分成、财政激励与制造业企业税负黏性Value-Added Tax Sharing, Financial Incentives and Tax Burden Stickiness of Manufacturing Enterprises
李捷,胡洪曙
摘要(Abstract)：
政府间财政关系以税收分成和事权划分为主要特征。从税收分成角度探究企业税负黏性的影响因素，对于缓解制造业企业税负痛感具有重要意义。本文利用2016年增值税“五五分成”改革，构造强度DID模型，以2012—2022年中国A股制造业上市公司为研究样本，实证检验了增值税分成对企业税负黏性的影响及作用机制。研究发现，地方税收分成比例提高同时产生税收征管强化效应和财政援助效应，并最终将缓解企业税负黏性，且这一作用在财政压力较小的地区、外资企业和高税收遵从度企业中表现更为明显。
关键词(KeyWords)： 增值税分成;财政收入激励;制造业企业税负黏性;强度DID
基金项目(Foundation): 国家社会科学基金一般项目“减税降费影响财政可持续性的机制分析、效应评估与策略优化研究”(项目编号:24BJY056);; 湖北省社科基金一般项目(后期资助项目)“财政竞争对企业税负的影响研究”(项目编号:HBSKJJ20243194)的资助
作者(Author): 李捷,胡洪曙
参考文献(References)：
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- ① 此处为小口径宏观税负(税收收入占国内生产总值比重),全国税收收入和GDP数据来源于历年政府工作报告。 (1)2018年省级和省级以下国税地税机构合并后,地方上的税务局实行以国家税务总局为主、省级政府双重领导管理。 (2)根据温忠麟和叶宝娟(2014)的研究,遮掩效应是指一类特殊的中介效应,能够解释作用机制中存在的间接效应与直接效应相反的情况。