出版社：Juraj Dobrila University of Pula, Department of Economics and Tourism 'Dr. Mijo Mirkovic'
摘要：The existence of tax burden outlier of industries will hinder the sustainable development of the regional economy. By calculating the tax burden of 3,585 enterprises in 11 industries in China (Zhejiang) Pilot Free Trade Zone, we find that there are six industries with abnormal tax burden, namely, the construction industry, transportation, the warehousing and postal industry, information transmission, software and the information technology service industry, the financial industry, the real estate industry, and the leasing and business service industry. Based on the semi-parametric time-varying model, we changed the time variable into the industry variable, and studied the mutual influence of the tax burden of each industry under the control variables of actual tax burden and employment number respectively and jointly driven. Considering the control variable as the formulation of tax policy, we can calculate the interaction and fluctuation range of each industry tax burden under different tax policies. According to this result, the tax burden risk of six industries with tax burden outlier is allocated.
关键词：Tax burden ; risk allocation ; free trade zone ; industry ; semi-parametric autoregressive model
