讲座题目：政治关联、退税资金分配与资源配置效率：来自中国增值税改革的证据

主 讲 人：赵仁杰 西北大学经济管理学院 教授

讲座时间：2024年12月14日10:00

讲座地点：学院362

讲座内容摘要：

This paper investigates the impact of political connections on firms’ access to VAT refund credits and resource misallocation in the context of China’s 2018 dual reforms, including the VAT refund reform and the Tax Bureau merger reform. We explore how political connections with tax authorities influence the allocation of refunded input VAT credit carryovers (RIVCCs). Excluding the influence of the director’s competence, the reforms increase RIVCCs by 7% more for politically connected firms relative to non-connected firms. Our findings reveal that politically connected firms, particularly those with connections to Local Tax Bureaus (LTBs), benefit disproportionately from the reforms compared to non-connected firms. Additionally, the heterogeneity of effects based on firm ownership, size, and age further highlights the unequal distribution of benefits, with non-SOEs and larger, older firms gaining more through their political connections. The 2018 reforms exacerbated resource misallocation, as politically connected firms exhibited greater total factor productivity (TFPR) dispersion within industries across cities, driven by uneven distributions of financial capabilities, innovation, and market power.

本文考察了政治关系对企业获得增值税退税抵免和资源配置的影响，探讨了与税务当局的政治联系如何影响已退还的进项增值税抵免结转(RIVCC)的分配。研究显示，与没有政治关系的公司相比，与政治关系密切的公司，从改革中受益的比例更大。此外，基于企业所有权、规模和年龄的影响的异质性显示了利益分配的不平等。

主讲人学术简介：

赵仁杰，西北大学经济管理学院教授、博士生导师，主要研究方向为公共经济学、中国特色社会主义政治经济学。入选国家级青年人才计划、陕西省高层次人才引进计划，主持国家自然科学基金项目、陕西高校青年创新团队等多项课题，在《经济研究》《管理世界》《经济学季刊》《世界经济》以及Regional Science and Urban Economics、Leadership Quarterly等期刊发表论文30余篇，兼任西安市决策咨询委员会委员，研究报告获国家领导人批示。研究成果获陕西省第十六次哲学社会科学优秀成果一等奖，教学成果获陕西省教学成果特等奖、一等奖。