An Empirical Analysis Of High-tech Industry Agglomeration And Regional Tax Competition

In 2017,our government put forward the 13th Five-Year Development Plan of National High-tech Industrial Development Zone,which means that the important position of high-tech in the new period and under the new development mode is becoming increasingly prominent,and the rapid development of high-tech industry has become inevitable.The "Planning" puts forward clear requirements for China's high-tech zones and self-created zones.Only by keeping up with the trend of The Times,grasping the opportunities of scientific and technological development,enhancing the ability of independent innovation,and grasping the new round of scientific and technological industrial revolution,can China remain invincible in the increasingly fierce industrial,regional and even national competition.At present,the development trend of China's high-tech industry is increasingly strong,the scale of development is growing,but compared with developed countries,its development efficiency and level of development still have a certain gap.In addition,with the economic development,regional governments increasingly attach importance to the local tax revenue and the regional tax co-ordination between the relationship,if not handle tax relation between regions,will inevitably lead to malignant tax competition situation,and industrial agglomeration is a natural result of bring certain"accumulation",for the local government can tax on this kind of "rent",that is no lower rates can also attract elements into,so as to expand the tax base,increasing tax revenue,tax competition strength of ascension.According to the analysis process of "theoretical analysis-empirical test-conclusions and suggestions",this paper intends to detail the types of industrial agglomeration to the level of high-tech industries.after exploring the mechanism of high-tech industrial agglomeration such as"agglomeration rent",scale effect and promotion of regional economic development,it refers to the empirical research methods of many previous scholars and selects the panel data of 31 provinces(cities)in China from 2008 to 2017.Through the regression effect model,this paper empirically analyzes the effect of high-tech industrial agglomeration on regional tax competitiveness.The empirical results show that high-tech industrial agglomeration has an improving effect on regional tax competitiveness,and the provinces(cities)with high degree of high-tech industrial agglomeration have stronger tax competitiveness.At the same time,it is found that there are regional differences in the impact of high-tech industrial agglomeration on regional tax competitiveness.In addition,by further comparing the economic development levels of provinces(cities)and the three major regions,it is not difficult to find that improving regional economic strength is also conducive to improving regional tax competitiveness.Finally,on the basis of this empirical study,policy suggestions are put forward to give more reasonable play to the role of high-tech industry agglomeration in promoting regional tax competitiveness,including accelerating the development process of high-tech industry,enhancing the tax structure and promoting the adjustment of industrial structure.