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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。
In this paper, we use the tax survey data of Hebei Province to quantify the level of excess capacity (capacity utilization rate) in Hebei Province through the cost function method. Empirical studies on the impact of overcapacity on tax revenue in Hebei Province are conducted based on the case of value added tax and enterprise income tax . The results of econometric analysis show that overcapacity has a significant negative effect on the value-added tax payable by enterprises. The higher the debt-to-asset ratio and the larger the scale, the less the negative marginal effect on the growth of value added tax due to overcapacity. The more capital-intensive The higher the degree, the greater the negative marginal effect of overcapacity on VAT growth. Overcapacity will significantly negative impact on corporate income tax, corporate debt ratio higher, with export sales, overcapacity on corporate income tax negative marginal effect of the smaller.