Abstract: A fiscal structure dominated by production-based taxes impedes the efficient allocation of market resources. Improving the tax system not only enhances cross-regional horizontal revenue-sharing mechanisms but also helps eliminate local protectionism, which is crucial for accelerating the construction of a unified national market. This paper adopts the System of National Accounts (SNA) as the analytical framework to classify taxes levied at the production stage and investigates how a production tax-biased fiscal structure affects the development of a unified national market. The empirical results show that a tax structure tilted toward production taxes is detrimental to market integration. A reduction in the proportion of tax revenue derived from production-based taxes leads to a decrease in the city-level market segmentation index, and this finding remains robust across various specifications. The mechanism analysis reveals that lowering the share of production taxes facilitates freight and trade flows, thereby promoting the efficient circulation of goods and contributing to national market unification. Heterogeneity analysis further shows that this effect is particularly pronounced in regions with higher VAT revenues, and in those areas with larger deviations between VAT revenue and its tax base location. This study offers important policy implications for optimizing the tax structure.That is, by gradually transitioning from an origin-based to a destination-based taxation system, the government can improve horizontal fiscal redistribution across regions and enhance the role of taxation in fostering a unified national market.

Key words: Unified National Market, Tax System Structure, Origin Principle, Destination Principle

摘要： 以生产税为主的税制结构阻碍了市场资源的有效配置。完善税制改革不仅可以优化跨区域税收横向分享机制,还可以破除地方保护主义,这对加快建设全国统一大市场具有重要意义。本文以国民账户体系(SNA)为切入点,通过划分生产环节征收的税种,探讨以生产税为主的税制结构如何影响全国统一大市场建设。研究表明,降低以生产地原则征收的税收收入占比将抑制市场分割,该结论通过了一系列稳健性检验。机制分析表明,降低以生产地原则征收的税收收入占比可以通过提升货运周转水平以及商品流通效率,推进全国统一大市场建设。异质性分析表明,在具有增值税收入高、增值税税源背离程度高等特征的地区,降低以生产地原则征收的税收收入占比对市场建设的促进作用更显著。本研究为完善税制结构,建立由生产地原则逐步转向消费地原则的税收体系,有效平衡区域间税收横向分配,以及发挥税收在全国统一大市场建设中的作用具有重要启示。

关键词: 全国统一大市场, 税制结构, 生产地原则, 消费地原则