Jie Li;Hongshu Hu;

• 1:School of Public Finance and Public Administration
• 2: Hubei University of Economics
• 3:Hubei Local Taxation Research Center
• 4:School of Public Finance and Taxation

Abstract：

The fiscal relations between governments are mainly characterized by tax sharing and power division. It is of great significance to explore the factors affecting the stickiness of enterprise tax burden from the perspective of tax sharing for relieving the pain of tax burden of manufacturing enterprises. Based on the “50/50 sharing” reform of VAT in 2016, this paper constructs an intensity DID model and takes China's A-share manufacturing listed companies from 2012 to 2022 as research samples to empirically test the impact of VAT sharing on the stickiness of corporate tax burden and its mechanism. It is found that the increase of local tax sharing ratio simultaneously produces the effect of tax collection and administration strengthening and financial assistance, and will eventually ease the stickiness of corporate tax burden, and this effect is more obvious in regions with less financial pressure, foreign-funded enterprises and enterprises with high tax compliance.

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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

Authors: Jie Li;Hongshu Hu;

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。