税收的地区性差异与可持续增长

文章发现,税收负担存在地区性差异。具体而言,在宏观税负方面,珠江三角洲主要城市总体上高于长江三角洲和全国平均水平。在上市公司层面,珠江三角洲流转税高于长江三角洲和全国平均水平;珠江三角洲所得税负担低于长江三角洲和全国平均水平。回归分析发现,销售收入和研究开发费用(R&D)是税收可持续增长的两个重要加速器,而R&D又具有决定性的影响。

Tax collection's district difference and sustainable development

The evidence shows that tax burden differs from areas ,that is ,in the pearl river area there is a higher tax burden than the changjiang river area,on the other hand,the listed firms in the pearl river area have higher product tax burden than those in changjiang river area,but the income tax burden is inverse.The regression shows that sales and R&D are important accelerator to tax increases ,but the R&D has great effect.