暨南学报(哲学社会科学版)

作者：汤旖璆, 魏彧

单位：贵州财经大学大数据应用与经济学院。

关键词：增值税减税,个人所得税减税,企业所得税减税,人力资本积累

基金：国家社会科学基金青年项目“公平有序视角下银行业课税制度优化研究”(18CJY054)。

本文采用2003—2018年省级面板数据实证检验了减税促进人力资本积累的内源逻辑。研究发现:(1)增值税减税与企业所得税减税能够促进人力资本积累,而个人所得税减税阻碍人力资本积累。(2)减税显著推升欠发达地区人力资本存量,但对经济发达地区的促进作用有限;(3)只有当辖区居民已经具有一定受教育基础时,才能够通过减税政策进一步提升其对人力资本的重视程度,形成人力资本积累正向激励效应。(4)当经济体猛烈震荡和承压下行时,减税无法有效促进人力资本有效积累,只有在经济繁荣增长时,减税政策的正向激励作用才能充分释放。(5)减税政策能够同时从“家庭”和“企业”两条路径推升人力资本投入力度,切实保障人力资本有效积累。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金青年项目“公平有序视角下银行业课税制度优化研究”(18CJY054)。"],"article":{"keywordList_cn":["个人所得税减税","企业所得税减税","人力资本积累","增值税减税"],"juan":"44","zhaiyao_cn":"本文采用2003—2018年省级面板数据实证检验了减税促进人力资本积累的内源逻辑。研究发现:(1)增值税减税与企业所得税减税能够促进人力资本积累,而个人所得税减税阻碍人力资本积累。(2)减税显著推升欠发达地区人力资本存量,但对经济发达地区的促进作用有限;(3)只有当辖区居民已经具有一定受教育基础时,才能够通过减税政策进一步提升其对人力资本的重视程度,形成人力资本积累正向激励效应。(4)当经济体猛烈震荡和承压下行时,减税无法有效促进人力资本有效积累,只有在经济繁荣增长时,减税政策的正向激励作用才能充分释放。(5)减税政策能够同时从“家庭”和“企业”两条路径推升人力资本投入力度,切实保障人力资本有效积累。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6614","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6614","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220226","qi":"8","id":6614,"nian":2022,"bianHao":"2022-8-97","zuoZheEn_L":"TANG Yiqiu, WEI Yu","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"97","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"财税研究","pdfSize":"2532","zuoZhe_CN":"汤旖璆, 魏彧","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6614","title_cn":"减税与人力资本积累:流转税与所得税的异质性视角","doi":"10.11778/j.jnxb.20220226","jieShuYe":"109","keywordList_en":["corporate income tax reduction","human capital accumulation","personal income tax reduction","value-added tax reduction"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6614","zhaiyao_en":"Using provincial panel data from 2003 to 2018, this paper empirically tests the endogenous logic of tax cuts promoting human capital accumulation. 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来源：2022年第8期

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