基于效率的两税合并问题研究

借鉴福利经济学税收分析框架，文章构建了资本品差别课税模型。模型表明，实行两税合并，尽管会对吸引外资产生不利影响，但由于内资投入的增加而对经济的正面影响更大。进一步利用我国省际面板数据进行实证分析，发现在考虑了众多控制变量的情况下，内外资税负差异程度对地区经济效率具有显著的负面影响。因此，理论和实证分析均表明，实施两税合并以缩小甚至消除内外资税负差异，可以有效提高经济效率。

Efficiency Effects on Tax Unifying

Based on the tax framework of welfare economics, the paper creates a model of different tax rates between foreign capital and national capital. The model shows that tax unifying will contribute to the economy through increasing national capital, meanwhile it will produce negative influence to foreign capital. Furthermore, based on the data of inter - province, it is found that the degree of tax rate difference has significant negative influence to region＇s economy efficiency. So, tax unifying will promote the economy efficiency significantly.