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留抵退税改革、融资约束与企业产业链关联

管理世界 2024年第3期40卷 94-109页

作者：张同斌刘文龙东北财经大学经济学院

全面落实大规模留抵退税对提振市场主体信心、激发投资活力以及提升企业产业链供应链韧性和安全水平具有重要影响。本文以我国大规模留抵退税改革为背景,基于微观企业增值税购销发票数据,运用双重差分方法考察了增值税留抵退税这一重要... 详细信息

全面落实大规模留抵退税对提振市场主体信心、激发投资活力以及提升企业产业链供应链韧性和安全水平具有重要影响。本文以我国大规模留抵退税改革为背景,基于微观企业增值税购销发票数据,运用双重差分方法考察了增值税留抵退税这一重要战略举措对企业产业链扩张的影响。研究发现,留抵退税改革能够增强企业后向产业链关联和前向产业链关联,对企业产业链扩张具有显著促进作用。机制检验表明,留抵退税改革通过缓解企业融资约束状况、促进企业投资,增强了产业链的纵向联系,有利于推动上中下游企业融通发展。异质性分析发现,对于大规模企业、非国有企业、高税负企业以及制造业企业,留抵退税改革的产业链扩张效应更为突出。本文不仅从财政与产业政策协同发展视角拓展了“减税降费”的产业发展效应研究,还为进一步优化完善增值税制度以及深化供给侧结构性改革提供了重要经验证据。

关键词：减税降费增值税留抵退税融资约束产业链关联

生产网络视域下财政支出效应的部门异质性——兼论财政政策如何提质增效

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财贸经济 2024年第2期45卷 5-20页

作者：储德银周宗莉张同斌安徽财经大学 233030 厦门大学王亚南经济研究院 361005 东北财经大学经济学院 116025

本文将生产网络纳入一般均衡模型之中,考察了财政支出影响效应的部门异质性及其传导机制。研究发现,在生产网络中政府购买支出对部门产出以及中间品引致需求增长效应的传导方向是自下而上的。政府购买支出的影响效应具有部门异质性,对... 详细信息

本文将生产网络纳入一般均衡模型之中,考察了财政支出影响效应的部门异质性及其传导机制。研究发现,在生产网络中政府购买支出对部门产出以及中间品引致需求增长效应的传导方向是自下而上的。政府购买支出的影响效应具有部门异质性,对上游部门政府购买支出的增加具有非对称效应,对下游部门政府购买的增加则产生了正向网络溢出效应,促进了经济总产出增长。受到需求和供给的价格弹性等因素影响,生产税对经济增长产生了负向抑制作用;消费税的生产扩张效应大于需求收缩效应,从而对产出产生了一定的促进作用。生产关联强度是财政支出影响部门产出增长的重要调节因素,部门间生产关联的增强进一步放大了政府购买支出的影响效应。在加大财政政策扩张力度的同时,充分重视生产网络对财政政策的传导和放大效应,有利于促进财政政策提质增效。

关键词：财政政策生产网络溢出效应传导方向提质增效

民生性财政支出比例为何偏低:基于税收分成视角的解释

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金融市场研究 2024年第1期 31-47页

作者：陈程利张同斌东北财经大学经济学院

优化财政体制改革对于推进民生发展与实现共同富裕具有重要意义。为探究省以下政府税收分成对民生性财政支出偏向的影响效应和作用机制,本文构建理论模型阐述了税收分成与民生性财政支出比例关系的内在逻辑,并进行实证检验。研究发现,... 详细信息

优化财政体制改革对于推进民生发展与实现共同富裕具有重要意义。为探究省以下政府税收分成对民生性财政支出偏向的影响效应和作用机制,本文构建理论模型阐述了税收分成与民生性财政支出比例关系的内在逻辑,并进行实证检验。研究发现,税收分成的财政激励对民生性财政支出比例具有抑制效应。相比于欠发达城市,发达城市税收分成比例上升,民生性财政支出比例下降的幅度更大;在规模大、财政支出分权程度高的城市中,税收分成对民生性财政支出比例的负向影响较弱。本文的研究能够为推进省以下财政体制改革、优化财政支出结构和实现基本公共服务均等化提供经验参考。

关键词：财政体制改革税收分成民生性财政支出

Research on the phase characteristics and driving mechanism of Chinese business cycle fluctuation--Empirical analysis based on MS-TVTP model

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China Finance and Economic Review 2016年第2期5卷 93-112页

作者： zhang tongbin Gao Tiemei School of Mathematics and Quantitative Economics Center for Econometric Analysis and ForecastingDongbei University of Finance and EconomicsChina School of Mathematics and Quantitative Economics Dongbei University of Finance and EconomicsChina

Based on the Keynesian IS curve and MS-TVTP model,this paper studies the phase operating characteristics and driving mechanism of Chinese business growth cycle fluctuation by specifying output gap series through coincident composite index and estimating expectation variable through state space *** results are that the influences of output gap expectation on business growth cycle are positive and the effects of real interest rate are *** of them exert asymmetric features in different *** estimation results of smoothed probability and transition probability show that the financial and investment composite indexes are the significant driving factors of business growth cycle switch among different *** to promoting economic growth,the monetary policy plays a more effective role in decelerating the growth *** the speed of investment’s influence during the economic downturn phase is rapid,the lag of its effects is lengthened due to the investment cycle and capital *** reform dividend through stabilizing expectation and reducing the fluctuation of business cycle by employing the macro prudent government are important ways to maintain the steady growth of Chinese economy.

关键词： growth cycle output gap driving effect MS-TVTP model

Estimate on spillover effect of environmental pollution between peripheral areas

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Chinese Journal of Population,Resources and Environment 2019年第3期17卷 254-266页

作者： Qingqing Ma tongbin zhang Jinkai Li School of Economics Dongbei University of Finance and EconomicsDalianChina International Economics and Trade School Dongbei University of Finance and EconomicsDalianChina

Interaction of environmental pollution between peripheral areas has become a central topic in the field of resources and environment but little is known about the actual impact on peripheral areas in the current *** paper sets out a simultaneous equation model to investigate the spillover effect of environmental pollution between China's peripheral areas utilizing the panel data of 218 cities in *** use of indicators for measuring the impact on environmental pollution,it identifies that environmental pollution between cities of China has a significant two-way spillover *** standardization of variables,it is found that the spillover effect of peripheral areas on urban environmental pollution cannot be ***,a third of the environmental pollution level in a city is induced by the environmental pollution in peripheral *** the indicator of environmental pollution in peripheral areas is missing,wrong conclusions will be ***,government should shift the emphasis of environmental regulation from local to global,and improve the overall environmental quality through coordinated management of regional environment.

关键词： Environmental pollution peripheral areas spillover effect panel simultaneous equation model

Study on Causes of Differences in Tax Burden of Value-Added Tax from the Perspective of Industrial Linkage

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China Finance and Economic Review 2023年第4期12卷 44-64页

作者： Deyin Chu Yuan Li tongbin zhang Institute of Finance and Public Management Anhui University of Finance and Economics School of Economics Dongbei University of Finance&Economics

It is of great practical significance to analyze the differences of actual tax burden value-added tax(VAT)from the perspective of industrial linkage for accelerating the construction of a modern industrial system and promoting the formation of a new development *** paper explains the differences and causes of the actual VAT tax burden in the manufacturing industry from the perspective of industrial *** to the research results,the closer the intermediate input connection between an industry and other industries,the lower the actual VAT tax burden it *** characteristics of production network have a moderating effect on the relationship between the linkage of the manufacturing industries and the actual VAT tax *** the industries in the center of the production network,a stable backward linkage weakens the influence of industrial linkage on their actual tax *** is difficult for industries located in the spillover block to reduce their tax burden by adjusting the linkage of intermediate *** addition,highly linked manufacturing enterprises can also reduce their actual VAT tax burden by tax avoidance,tax shifting,adjusting the types of intermediate inputs and so *** the domestic production network of the manufacturing industry and optimizing the VAT burden bearing mechanism of each manufacturing sub-industry will help promote the stable growth of the manufacturing industry and healthy development of the macro economy in China.

关键词： actual tax burden of VAT manufacturing industry industrial linkage production network Introduction

Water-soluble chitosan promotes remediation of Pb-contaminated soil by Hylotelephium spectabile

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Frontiers of Environmental Science & Engineering 2024年第7期18卷 109-122页

作者： Bingxin Guo Yiwei zhang Junxing Yang Tianwei Qian Junmei Guo Xiaona Liu Yuan Jiao tongbin Chen Guodi Zheng Wenjun Li Fei Qi College of Environmental Science and Engineering Taiyuan University of TechnologyShanxi Key Laboratory of Earth Surface Processes and Resource Ecological Security in Fenhe River BasinShanxi Engineering Research Center of Low Carbon Remediation for Water and Soil Pollution in Yellow River BasinJinzhong 030600China Center for Environmental Remediation Institute of Geographic Sciences and Natural Resources ResearchChinese Academy of SciencesBeijing 100101China University of Chinese Academy of Sciences Beijing 100049China Shanxi Transportation Holding Ecological Environment Co. Ltd.Shanxi 030000China Beijing Key Lab for Source Control Technology of Water Pollution College of Environmental Science and EngineeringBeijing Forestry UniversityBeijing 100083China

Water-soluble chitosan(WSC)has been studied for its ability to mobilize soil Pb and promote the phytoremediation by Hylotelephium spectabile in Pb-contaminated *** aimed to clarify the internal mechanism by which wSC impacts phytoremediation by examining plant growth and Pb accumulation performance of *** as well as the Pb form,functional groups,and mineral phases of Pb-contaminated *** effectively decreased soil pH and activated Pb migration in rhizosphere soils,with a considerable increase in water-soluble and acid-extractable Pb by 29%-102%and 9%-65%,respectively,and a clear decreasing trend in reducible and oxidizable ***-transform infrared spectroscopy revealed a significant increase in amino and hydroxyl groups in the soil generated by *** coordination of Pb with amino and hydroxyl groups may play an important role in the formation of Pb complexes and activation of Pb in *** field trials,the application of WSC significantly increased Pb accumulation in *** by 125.44%,reaching 92 g/hm^(2).Moreover,the organic matter and nitrogen in the soils were increased by WSc,which improved the growth conditions of *** obvious growth inhibition was observed in either the pot or field ***,WSC is a promising chelating agent for mobilizing Pb in ***,WSC can be potentially used to boost ***-mediated phytoremediation of Pb-contaminatedfarmland.

关键词： Phytoremediation Pb-contaminated soil Water-soluble chitosan Hylotelephium spectabile Fourier transform infrared spectroscopy

中央企业发展与宏观经济增长——基于景气合成指数和MS-VAR模型的实证研究

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统计研究 2015年第3期32卷 12-20页

作者：张同斌东北财经大学数学与数量经济学院

本文基于景气合成指数方法构建了中央企业与宏观经济的一致合成指数,在分析中央企业与宏观经济波动特征的基础上,研究了中央企业发展与宏观经济增长的内在关联。结论认为,总体而言,除中央企业改革年份之外,中央企业与宏观经济景气波动... 详细信息

本文基于景气合成指数方法构建了中央企业与宏观经济的一致合成指数,在分析中央企业与宏观经济波动特征的基础上,研究了中央企业发展与宏观经济增长的内在关联。结论认为,总体而言,除中央企业改革年份之外,中央企业与宏观经济景气波动具有一致性。中央企业与宏观经济的线性和非线性Granger因果关系检验表明两者之间存在双向影响关系。马尔科夫区制转移向量自回归(MS-VAR)模型中脉冲响应函数的分析结果显示,中央企业对宏观经济具有先增强后减弱的正向冲击效应。通过"全产业链"循环和协同发展机制,中央企业对其自身发展的促进作用明显大于对宏观经济的促进。

关键词：中央企业宏观经济合成指数非线性Granger检验 MS-VAR模型

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重点行业碳减排是否会导致行业间的碳泄漏

统计研究 2018年第8期35卷 69-81页

作者：张同斌东北财经大学经济学院

本文基于行业间投入产出关联的视角,分析了高耗能工业和能源行业等重点行业碳减排是否会导致行业间碳泄漏的问题。结果显示,重点行业减排并未引致行业间的碳泄漏效应,而是实现了整体减排的"扩散效应",各行业的碳排放量均呈现出下降特征... 详细信息

本文基于行业间投入产出关联的视角,分析了高耗能工业和能源行业等重点行业碳减排是否会导致行业间碳泄漏的问题。结果显示,重点行业减排并未引致行业间的碳泄漏效应,而是实现了整体减排的"扩散效应",各行业的碳排放量均呈现出下降特征,价格体系和投入产出结构两个方面的变动佐证了这一现象。一方面,重点行业减排导致高耗能工业、能源行业生产成本上升以及低耗能工业、建筑业中投入要素成本增加和产品价格上升,因而高耗能工业品、能源产品消耗增加的"回弹效应"没有出现;另一方面,在重点行业碳减排的影响下,各行业有效控制和降低了中间投入中高耗能产品和能源产品的使用,存在着紧密产业关联的能源行业、高耗能工业、低耗能工业、建筑业中间投入下降的幅度相对较大,对碳减排的贡献程度较高。

关键词：高耗能工业碳交易碳泄漏投入产出动态一般均衡模型