3744 
3085文章探讨了我国省与市县政府间的税收分成限制还是促进了集团异地发展。税收分成影响下的税收竞争可能以税负和税基实现，若政府更倾向于增加企业税负，则集团异地发展更多；若政府更倾向于争取税基，则会限制税基外流，集团异地发展更少。文章以手工收集的市县政府企业所得税占比来衡量税收分成，以上市公司异地子公司比例来衡量集团异地发展情况，检验了税收分成对集团异地发展的两种影响哪一种占优。研究发现，税收分成比例越高，集团异地发展越少，这证实了税收分成下的税基竞争，而非税负竞争。但在途径上，地方政府以选择性征管来留住税基，对异地发展的集团进行了惩罚式征税。税收分成增加了异地发展较多的集团税收，而没有增加异地发展较少的集团税收。区分母子公司税收发现，这种选择性征管主要体现在母公司税收上，而在子公司税收上则没有体现。文章从税收分成视角拓展了税收影响集团异地发展的相关研究，还从选择性税收征管路径拓展了“拉弗曲线”差异化应用，研究结论为我国税负公平的税收制度优化和供给侧改革的减税降费政策执行提供了参考。
税收分成下的企业集团异地发展
摘要
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引用本文
张孝蔚, 张婷婷, 曹春方. 税收分成下的企业集团异地发展[J]. 财经研究, 2022, 48(6): 140-154.
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