产能过剩对税收增长的影响——以河北省为例
发布时间：2018-08-22 16:31
【摘要】：本文运用河北省税收调查数据,通过成本函数法定量测算了河北省企业层面的产能过剩程度(产能利用率),并以增值税和企业所得税为例实证研究了河北省产能过剩对税收增长的影响。计量分析结果显示,产能过剩对(企业应纳)增值税有显著的负向效应,企业资产负债率越高、规模越大,产能过剩对增值税增长的负向边际效应越小;企业资本密集度越高,产能过剩对增值税增长的负向边际效应越大。产能过剩会显著地负向影响企业所得税,企业资产负债率越高、有出口销售,产能过剩对企业所得税负向边际效应越小。
[Abstract]:This paper uses the tax survey data of Hebei Province, The degree of excess capacity (utilization ratio of capacity) at the enterprise level in Hebei Province is measured by means of cost function method, and the effect of excess capacity on tax growth in Hebei Province is studied empirically with the examples of value-added tax and enterprise income tax. The results of econometric analysis show that overcapacity has a significant negative effect on value-added tax (VAT), the higher the ratio of assets to liabilities, the larger the scale, the smaller the negative marginal effect of overcapacity on VAT growth, and the higher the capital intensity of enterprises. The greater the negative marginal effect of overcapacity on VAT growth. Excess capacity will significantly negatively affect enterprise income tax, the higher the ratio of assets and liabilities, the higher the export sales, and the smaller the negative marginal effect of excess capacity on enterprise income tax.
【基金】：河北省国家税务局与中国人民大学财政金融学院合作课题“河北省‘十二五’工业产能过剩及对税收的影响分析”的阶段性研究成果
【分类号】：F127;F812.42
[Abstract]:This paper uses the tax survey data of Hebei Province, The degree of excess capacity (utilization ratio of capacity) at the enterprise level in Hebei Province is measured by means of cost function method, and the effect of excess capacity on tax growth in Hebei Province is studied empirically with the examples of value-added tax and enterprise income tax. The results of econometric analysis show that overcapacity has a significant negative effect on value-added tax (VAT), the higher the ratio of assets to liabilities, the larger the scale, the smaller the negative marginal effect of overcapacity on VAT growth, and the higher the capital intensity of enterprises. The greater the negative marginal effect of overcapacity on VAT growth. Excess capacity will significantly negatively affect enterprise income tax, the higher the ratio of assets and liabilities, the higher the export sales, and the smaller the negative marginal effect of excess capacity on enterprise income tax.
【基金】：河北省国家税务局与中国人民大学财政金融学院合作课题“河北省‘十二五’工业产能过剩及对税收的影响分析”的阶段性研究成果
【分类号】：F127;F812.42
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1 黄蕙;;产能过剩警灯[J];w挛胖芸，
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