CAJ | 학술논문

文章从资源配置视角，利用省际面板数据对我国税收结构与市场化水平之间进行了一系列检验，运用混合回归和固定效应回归模型进行实证分析，以及系统-GMM检验模型通过稳健性检验，实证结果表明：增值税对资源配置起到促进作用，营业税作为增值税的过渡税种，随着第三产业的快速发展，这种对专业性经营服务行业进行征税显著促进了资源配置效率的提高。然而，作为直接税的企业所得税和个人所得税对资源配置效率并不显著。因此，我国仍要不断优化我国税收结构，在夯实“营改增”的税制改革成果的同时，必须增加以所得税为主的直接税在税收收入中比重，更好地发挥所得税在资源配置中调节经济的职能作用，从而提高我国市场化水平。
문장종자원배치시각，이용성제면판수거대아국세수결구여시장화수평지간진행료일계렬검험，운용혼합회귀화고정효응회귀모형진행실증분석，이급계통-GMM검험모형통과은건성검험，실증결과표명：증치세대자원배치기도촉진작용，영업세작위증치세적과도세충，수착제삼산업적쾌속발전，저충대전업성경영복무행업진행정세현저촉진료자원배치효솔적제고。연이，작위직접세적기업소득세화개인소득세대자원배치효솔병불현저。인차，아국잉요불단우화아국세수결구，재항실“영개증”적세제개혁성과적동시，필수증가이소득세위주적직접세재세수수입중비중，경호지발휘소득세재자원배치중조절경제적직능작용，종이제고아국시장화수평。
From the perspective of resource allocation,this paper,by using the panel data at provincial level,makes a se?ries of tests on the relationship between tax structure and marketization level in China,carries on an empirical analysis by ap?plying the pooled regression model and fixed effect regression model,and passes through the robustness test by means of sys?tem-GMM method. The empirical results show that value-added tax(VAT) promotes resource allocation, and business tax,as a type of transitional tax of VAT,can significantly improve the efficiency of resource allocation when it is applied to impose tax on professional service industry with the rapid development of the tertiary industry. However,corporate income tax and individual income tax,which are direct taxes,have no significant impact on the efficiency of resource allocation. So,it is necessary for China to continuously optimize tax structure, and consolidate“value-added tax for business tax”reform achievements. Meanwhile,China must increase the proportion of income tax in the tax structure and better play the function of income tax adjusting economy in resource allocation so as to order to enhance the level of marketization.