关键词: 分权时序, 地方财政压力, 企业实际税负

Abstract: There are sequential differences in Chinese style decentralization reforms such as “strengthening county power” and “provincially administered counties” The first one is to implement decentralization in the field of finance first，and then in the economic and social field；the second one is to implement decentralization in the economic and social field first，and then in the field of finance；and the third one is to implement decentralization simultaneously in the finance field and in the economic and social field These three types of decentralization reform have different effects on taxation efforts，and thus have asymmetric effects on the actual tax burden of enterprises This paper matches the data of Chinese industrial enterprises with countylevel data and establishes a staggered DID model to study the influence and mechanism of the sequence of decentralization on the actual tax burden of enterprises The study confirms that implementing decentralization in the finance field first and then in the economic and social field can reduce the actual tax burden of enterprises For areas with administrative decentralization in advance，the actual tax burden of enterprises has been increased after decentralization reform For enterprises in regions where the two fields are decentralized simultaneously，the actual tax burden does not change significantly Mechanism analysis finds that the fiscal pressure of countylevel governments will be reduced and taxation efforts will decrease after the decentralization sequence of “finance field first，economic and social field later”；the fiscal pressure of countylevel governments has increased after the decentralization sequence of “economic and social field first，finance field later”，and taxation efforts have been strengthened；after the “parallel decentralization” sequence of decentralization，countylevel fiscal pressures remain relatively unchanged，and tax efforts remain unchanged Based on the research conclusions，this paper suggests that local governments should consider the decentralization sequence，improve the local tax system，and improve the local government tax collection and supervision mechanism

Key words: decentralization sequential, local fiscal pressure, actual tax burden of enterprises