CAJ | 학술논문

中国的分权改革（财政分权与税收分权）以及由其引起的地方政府经济效率问题，是近20年中国经济问题研究的热点之一。以2002年企业所得税分享机制改革为背景，可对企业所得税税制分权改革对地方税务机关征管积极性的影响，以及税收机关征管积极性的变化对上市公司避税行为的影响进行研究。研究结果表明，2002年企业所得税分享机制改革导致了地方政府整体税收征管力度的下降，这一现象在地方税源丰富的地区表现尤为明显；并且由于地方政府税收征管力度的下降，上市公司的税收规避行为在2002年后也明显上升，而地方税源丰富地区上市公司税收规避尤为严重。
중국적분권개혁（재정분권여세수분권）이급유기인기적지방정부경제효솔문제，시근20년중국경제문제연구적열점지일。이2002년기업소득세분향궤제개혁위배경，가대기업소득세세제분권개혁대지방세무궤관정관적겁성적영향，이급세수궤관정관적겁성적변화대상시공사피세행위적영향진행연구。연구결과표명，2002년기업소득세분향궤제개혁도치료지방정부정체세수정관력도적하강，저일현상재지방세원봉부적지구표현우위명현；병차유우지방정부세수정관력도적하강，상시공사적세수규피행위재2002년후야명현상승，이지방세원봉부지구상시공사세수규피우위엄중。
China＇ s decentralization reform （ fiscal and taxing） and the problem of local government economic efficien- cy thus caused has been one of the hot issues in China＇ s economic researches in recent 20 years. With the reform of enterprise income tax sharing system in 2002 as a case study, this paper analyses the influence of taxation decentralization reform of enterprise income tax on the enthusiasm of local tax levying authorities . and the impact of the enthusiasm of tax authorities on tax avoidance of listed companies. The study shows that the taxation reform implemented in 2002 led to the decrease of overall tax levying strength of local governments, which was especially obvious in areas with rich taxation resources, and accordingly, the tax avoidance of listed companies has increased obviously since 2002, which is especially serious in areas with rich taxation resources.