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中国财政转移支付规模巨大,其效果和规律性如何,值得认真研究。本文通过构建计量模型,对中国30个省、自治区和直辖市(不包括港澳台和重庆市)面板数据进行实证分析。研究结果表明,中国不发达地区的转移支付粘纸效应显著,发达地区的转移支付粘纸效应不显著,并且当财政转移支付增加时,地方倾向于降低征收中央和地方共享税如增值税和个人所得税的税收努力。因此,从制度上提高不发达地区,尤其是提高不发达地区县级税收收入的分成比例,从而提高其自有财政收入的比例,有利于显著提高当地财政支出效益。
China’s fiscal transfer payment is huge and its effectiveness and regularity deserve serious study. This essay constructs the econometric model to analyze the panel data of 30 provinces, autonomous regions and municipalities directly under the Central Government (excluding Hong Kong, Maucao and Chongqing). The results show that the effect of transfer payment sticky paper is notable in underdeveloped areas in China, while the effect of transfer payment sticky paper in developed areas is not significant. And when the fiscal transfer payment increases, local governments tend to reduce the collection of central and local shared tax such as value-added tax and individuals Income tax tax efforts. Therefore, raising the proportion of tax revenue in the underdeveloped areas, especially in the underdeveloped areas, so as to increase the proportion of its own fiscal revenue, will help to significantly improve the efficiency of the local fiscal expenditure.