经济学报2025，Vol.12Issue(4)：86-104,19.
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
摘要
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.关键词
增值税分成/财政收入激励/制造业企业税负黏性/强度DID分类
社会科学引用本文复制引用
李捷,胡洪曙..增值税分成、财政激励与制造业企业税负黏性[J].经济学报,2025,12(4):86-104,19.基金项目
本研究受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) （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. （后期资助项目）
