Fiscal Decentralization?Tax Competition And Enterprise Tax Burden

In 2016,the state Council and the national development and reform Commission issued "13th Five-Year Plan for the National Strategic Emerging Industrial Development"and "the Key Products and Services Guide Directory of Strategic Emerging Industries".According to the national strategic deployment and combined with local industrial development characteristics,each province introduced relevant policy documents to accelerate the development of strategic emerging industries.With the support of this policy,the strategic emerging industries develop rapidly,and the tax of enterprises remains relatively stable.Since the tax system reform,the proportion of tax revenue in GDP continues to rise,and the tax burden of other industries is generally heavy.Some scholars believe that the main reason of the rapid growth of tax is the system arrangement of fiscal decentralization under the tax system.The high tax centralization mode of the central government improves the efficiency of tax collection and collection,and intensifies the tax competition between regions,thus makes the tax increase.However,under this background,the level of tax and fee of strategic emerging industrial enterprises has not fluctuated.The author believes that the fiscal preferential competition between the government plays a key role.In order to verify this view,this paper studies the internal influence mechanism of the relatively stable.state of strategic emerging industrial enterprises under the fiscal decentralization system from the institutional level,and to further analyzes the effective measures of reducing the tax burden of enterprises and better tax competition.Firstly,this paper calculates the fiscal decentralization and tax collection efficiency of the calendar year and provinces,and describes the total tax burden,business tax and additional tax burden,enterprise income tax burden,government subsidy and tax preference;Secondly,this paper uses the data of 793 strategic emerging industry listed companies in 2008-2015,and establish panel regression model to study the impact of fiscal and fiscal preferential competition and tax collection and tax competition on fiscal decentralization and strategic emerging industrial enterprises.Finally,the mechanism and empirical results of different tax competition strategic tools are compared and analyzed.Through the above analysis,the study found that:(1)the influence of fiscal decentralization on the total tax burden and enterprise income tax burden is negative,but the impact on business tax and additional tax burden is different;(2)the impact of fiscal decentralization on corporate tax will be affected by fiscal and tax incentives,government subsidies and tax incentives on the level of corporate tax has played a positive regulatory role.Indicating that fiscal and tax preferential policies on the strategic emerging industries and enterprises played a key role to maintain a relatively stable level of taxation;(3)the efficiency of tax collection and management will increase the level of tax and tax.When the degree of fiscal decentralization and the tax burden of enterprises are negative,the higher the degree of fiscal decentralization,the improvement of tax collection efficiency will inhibit the reduction of enterprise income tax;When the degree of fiscal decentralization and the enterprise tax burden is positive correlation,the higher the degree of fiscal decentralization,the improvement of tax collection efficiency will promote the improvement of tax level;(4)the comparative study shows that:the effect of fiscal and tax preference competition and tax collection and management competition on the relationship between fiscal decentralization degree and enterprise tax and tax is transaction,and the role of the two is different.