【摘要】 本文从增值税分成的视角,测算了中国282个地级市的税收分成比例及其经济发展质量,并采用固定效应模型对政府间税收分成与经济发展质量之间的关系进行了实证分析。研究结果表明:样本期内,地市政府增值税分成比例的下降,客观上促进了辖区经济发展质量的显著提升;同时,改变地市政府增值税的分成比例变化率,也显著提升了辖区经济发展质量。从异质性检验来看,东、中部地区地市政府税收分成比例的下降,显著提升了其经济发展质量,而西部地区税收分成的经济发展质量效应并不显著。从影响机制上分析,省与地市政府之间税收分成的变化,改变了地市政府对辖区产业发展的政策选择,进而影响各地区的产业结构,最终对各地经济发展质量产生了非对称性影响。因而,应进一步完善省与地方政府之间的税收分成制度,减少地级市财政压力,助力经济发展质量的有序提升。更多还原

【Abstract】 This paper measures the tax sharing ratio and the quality of economic development in 282 prefecture-level cities in China,and empirically analyzes the relationship between intergovernmental tax sharing and the quality of economic development using the two-way fixed effect model.The results show that:reducing the proportion of the local government ’ s value-added tax has improved the quality of economic development in the district;At the same time,the declining of the changing rate of proportion of VAT in the municipal government also has significantly promoted the quality of economic development.From the perspective of heterogeneity test,in the eastern and central regions,the change in the proportion of tax revenue of the municipal government has significantly enhanced their quality of economic development.However,the effect in the western region is not significant.From the analysis of the influence mechanism,the change of tax sharing between the provincial and municipal governments will change the policy choice of the local government on the development of the industrial development of the district,and ultimately have an asymmetrical influence on the quality of economic development in various regions.Therefore,we should further improve the tax sharing system,reduce the financial pressure of prefecture level cities,and improve the quality of economic development orderly.更多还原