CAJ | 학술논문

产业集聚不仅能为地方政府带来可征税的集聚租，还能为企业提供减轻税负的避税港。本文试图把企业策略性避税行为引入新经济地理的税收竞争分析框架，并通过2000--2008年中国制造业企业数据实证检验产业集聚的避税效应。研究发现：制造业地理集聚提高了企业避税强度．族群成员协同集聚的溢出效应强化了企业间避税的相互学习和示范：位于最终消费品需求和中间投入品供给中心区域的政府通常选择征收集聚租的策略性税收行为．迫使该区域内企业更多地进行策略性避税：企业规模与其避税强度负相关，小企业避税意愿更为强烈；相对于中西部落后地区，长三角、珠三角等发达地区企业缴纳更多集聚租，避税活动更为频繁。政府应该采取加强地区间基础设施互联互通、消除区域壁垒等一体化措施来提高制造业集聚程度，实施适度的财政转移支付、税收优惠等差异化政策来减轻弱势企业和落后地区税负，有效协调地区间经济增长，进而涵养税源。
산업집취불부능위지방정부대래가정세적집취조，환능위기업제공감경세부적피세항。본문시도파기업책략성피세행위인입신경제지리적세수경쟁분석광가，병통과2000--2008년중국제조업기업수거실증검험산업집취적피세효응。연구발현：제조업지리집취제고료기업피세강도．족군성원협동집취적일출효응강화료기업간피세적상호학습화시범：위우최종소비품수구화중간투입품공급중심구역적정부통상선택정수집취조적책략성세수행위．박사해구역내기업경다지진행책략성피세：기업규모여기피세강도부상관，소기업피세의원경위강렬；상대우중서부락후지구，장삼각、주삼각등발체지구기업격납경다집취조，피세활동경위빈번。정부응해채취가강지구간기출설시호련호통、소제구역벽루등일체화조시래제고제조업집취정도，실시괄도적재정전이지부、세수우혜등차이화정책래감경약세기업화락후지구세부，유효협조지구간경제증장，진이함양세원。
Industrial agglomeration can not only bring taxable agglomeration rent for local governments, but also bring tax havens for enterprises. In this paper,the authors try to embed the strategic conduct of corporate tax avoidance into the tax competitive analysis framework of the new economic geography, and empirically test the tax avoidance effect of industrial agglomeration by using data of Chiua＇s manufacturing enterprise from 2000 to 2008. The study shows that the geographic agglomeration of manufacturing industries has effect of improving the intensity of enterprise tax avoidance, and the spillover effect of manufacturing group co-agglomeration strengths the learning and demonstration effect of enterprise tax avoidance. The central area governments of ultimate consumer demanders and intermediate inputs suppliers often choose strategic tax behavior of levying agglomeration rent which forces enterprises to implement more tax avoidance. The enterprise＇s scale and its avoidance are negatively related, which leads small enterprises to implement more strongly tax avoidance. Enterprises in the Yangtze River Delta, Pearl River Delta and other developed area pay more agglomeration rent, at the same time they implement tax avoidance more frequently. The government should strengthen regional infrastructure interconnection, eliminate the regional barriers and implement other integration measures to enhance the manufacturing agglomeration, and reduce the tax burden of vulnerable enterprises and backward regions through appropriate financial transfer payment, and tax preferential policies and so on, in order to effectively coordinate the realization of regional economic growth and tax source.