CAJ | 학술논문

地方政府从地区利益出发有使用所得税优惠保护本地企业的动机和能力，本文利用来自中国上市公司的经验证据．探讨地方政府市场分割策略对企业所得税优惠的影响。实证研究发现。地区市场分割越严重，本地企业越有可能享受所得税税率优惠．企业适用所得税税率和实际所得税税率越低。这说明地方政府的确在通过所得税优惠保护本地企业，并且市场分割越严重保护力度越大。本研究还发现民营企业的适用所得税税率显著高于国有企业。而实际所得税税率却显著低于国有企业．说明民营企业的避税动机和能力更强。本文建议适当降低地方政府在企业所得税优惠方面的自由度．在所得税优惠政策上公平地对待不同类型和地区的企业．并加强市场分割严重地区的所得税征管．以期为中国企业营造更为公平的竞争环境。
지방정부종지구이익출발유사용소득세우혜보호본지기업적동궤화능력，본문이용래자중국상시공사적경험증거．탐토지방정부시장분할책략대기업소득세우혜적영향。실증연구발현。지구시장분할월엄중，본지기업월유가능향수소득세세솔우혜．기업괄용소득세세솔화실제소득세세솔월저。저설명지방정부적학재통과소득세우혜보호본지기업，병차시장분할월엄중보호력도월대。본연구환발현민영기업적괄용소득세세솔현저고우국유기업。이실제소득세세솔각현저저우국유기업．설명민영기업적피세동궤화능력경강。본문건의괄당강저지방정부재기업소득세우혜방면적자유도．재소득세우혜정책상공평지대대불동류형화지구적기업．병가강시장분할엄중지구적소득세정관．이기위중국기업영조경위공평적경쟁배경。
To seek regional benefits, local governments have both incentive and capability to protect local firms by reducing the income tax. Based on empirical evidence from Chinese listed firms, this article examines the effects of market segmentation on firm income tax rate. The empirical results show that the more severe of market segmentation, the more hkely that local firms enjoy preferential income tax rate, and the lower firms＇ applicable tax rate and effective tax rate, suggesting that local governments indeed protect local finns through preferential income tax. In addition, we find that the applicable tax rate is higher, but the effective tax rate is lower in private firms than in state-owned firms, indicating that private firms have more incentive and capability in tax avoidance. Based on the above results, this article suggests that local governments should be given less freedom in deciding preferential tax, strengthens tax supervision of regions with high market segmentation and equally treats private and state-owned firms, thus creating a fairer competition environment for firms in all regions.