试论转移支付对民族地区财政能力建设的影响

发布时间：2018-01-19 00:14

本文关键词： 少数民族地区转移支付财政能力小口径财政能力　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国的少数民族地区由于自然条件、历史等原因,导致交通基础设施不够发达,信息相对封闭,经济发展相对滞后,财政收入能力较弱。1994年分税制改革后,中央政府在财权上移的同时,绝大多数事权下放给了地方政府,与同时建立了转移支付制度,并对少数民族地区进行了较多倾斜。本文通过选择省一级少数民族自治区,利用12年的数据说明转移支付对少数民族地区财政能力建设的作用。论文第一部分作为绪论,包括以下内容：研究背景：研究对象、思路、主要内容；论文的创新与不足。我国是一个多民族国家、民族团结稳定对维护国家统一、保证国民经济有序发展具有非同寻常的意义,但少数民族地区由于自然条件、历史等原因,使经济发展相对滞后、市场化水平比较低。政府在经济发展初期为发展提供硬件和指导显得尤为重要,因此,财政能力便成为了衡量政府综合素质的关键能力。第二部分包括了：财政分权理论；地方政府财政能力建设方面的文献综述。论文发现目前大多数学者研究侧重点在于转移支付的均等化效果,且多数在针对地方一级以及县一级转移支付的税收返还效果做均等化研究,针对省一级少数民族自治区的财政能力研究比较少。从研究方法上讲,目前学者更侧重比较法、泰尔系数分解、基尼系数分解等方法。并总结认为小口径财政收入能力作为不依赖外界、自有的、相对而言更稳定的收入,更能反映一级政府依靠掌握辖区的资源组织收入的能力,论文认为提高小口径财政收入能力是提高财政能力的核心。第三部分包括了：少数民族地区自然状况、经济社会概览；少数民族地区中口径、小口径财政能力现状；目前中央对少数民族地区的转移支付政策。论文在研究时发现少数民族地区小口径财政收入难以满足公共财政出,其财力缺口比较大。在目前小口径财政收入无法扩大的情况下,转移支付成为弥补公共财政支出缺口的重要收入来源。第四部分论分析影响少数民族地区财政收入的影响因素,根据R小=F(Tr, Tb,Tc),小口径财政能力的影响变量为税基、税率、税种。本文认为在既定的税收制度前提下,经济总量、经济结构可以直接影响小口径财政收入,根据R中=F(R小,TvP)转移支付作为中口径财政收入的变量,对中口径财政收入的影响是显而易见的,但转移支付对小口径财政收入也存在某种间接激励或阻碍。小口径财政收入是一级政府依靠自身资源获取的收入,中央转移支付的增加对小口径财政收入的影响在于激励地方政府小口径财政收入或使其变得更加懈怠小口径财政收入反而减少。论文从小口径财政收入这个角度考虑出发,建立了模型：LnFiscalRevenueit=ξ1Urbanziationit+ξ2LnTransferpaymentit+ξLnGDPit采用了5个少数民族自治区,12年数据。设立了：平滑人均GDP、人均小口径财政收入、人均中央净补助、城市化率等四个指标进行面板回归,回归结果表明：对少数民族地区而言,小口径财政收入较少的地区、小口径财政能力较弱的地区,转移支付正向作用比较明显。西藏转移支付在当期就表现出对小口径财政收入的正向影响,新疆、广西转移支付影响下一期财政收入,转移支付对宁夏的小口径财政收入表现为负向作用,内蒙由于小口径财政收入能力较强、转移支付的影响力已经不显著；相应的平滑GDP对绝大大多数少数民族自治区的自有收入影响显著,城镇化率在当期表现不显著,在下一期影响中显著。根据实证结果,论文做出了相应分析,提出了对目前少数民族地区转移支付存在的问题。第五部分,根据实证检验结果,提出了相应的政策建议,发展经济总量是提高少数民族地区小口径财政收入能力的保障,在财权事权划分清晰适度下放税收立法权的前提下,建立完善的转移支付监督制度,扩大一般性转移支付制度的适用范围,加大对少数民族地区转移支付的力度,可从体制方面提高少数民族转移支付对小口径财政收入的促进能力。论文研究了转移支付对少数民族地区小口径财政收入能力影响,但是,笔者认为依然需要从以下方面进行改进：由于数据缺乏,难以分析中央对省一级民族自治区分项转移支付,即财力性转移支付、税收返还、专项转移支付等方面的具体作用及影响,若能以此为基础分析转移支付对少数民族地区财政收入能力的影响,则能够更精确地分析目前提高民族地区小口径财政收入能力需要的某项支付,更有利于各方面效率的提高。
[Abstract]:China's minority areas due to natural conditions, historical and other reasons, resulting in less developed transportation infrastructure, information is relatively closed, relatively backward economic development, fiscal revenue ability.1994 after tax reform in 1994, the central government in the property up, the vast majority of decentralization to the local government, and also established the transfer payment system, and the minority areas are more inclined. The paper chooses the provincial level in minority autonomous regions, using 12 years of data transfer on the construction of financial capacity in minority areas as well.
The first part is the introduction, including the following: research background: the research object, ideas and main content; the innovations and shortages. China is a multi-ethnic country, ethnic unity and stability to maintain national unity, which has extraordinary significance to the orderly development of the national economy, but because of the natural conditions in ethnic minority areas and historical reasons, the relatively backward economic development, the market level is relatively low. The government is particularly important in the early stage of economic development for the development of hardware and guidance is therefore, financial capacity has become a key measure of the government's comprehensive quality.
The second part includes: the theory of fiscal decentralization; review the construction of the financial capacity of local governments. The paper found that most scholars study focuses on the equalization effect of transfer payment, and most of them in for a transfer at a local level and county taxes paid return effect equalization research, research on the provincial level fiscal capacity ethnic minority autonomous regions is relatively small. Speaking of the research methods, scholars focus more on the comparison method of Theil decomposition, the decomposition of Gini coefficient method. The paper concluded that small caliber fiscal revenue as its own, do not rely on outside, relatively more stable income, can better reflect the level of government depends on the ability to master the area the resource organization income, the increase of small caliber revenue capacity is the core to improve the financial capacity.
The third part includes: the natural condition of minority regions, economic and social survey; caliber in minority areas, current situation of small caliber financial capacity; the central transfer of minority areas. The payment policy of small caliber financial income in minority areas is difficult to meet the public finance in the study, the financial gap is relatively large. At present, small caliber financial income to expand, transfer payment has become an important source of income for the public expenditure gap.
The fourth part of the analysis of factors affecting financial income in minority areas, according to R =F (Tr, Tb, Tc), variables that affect the small caliber financial capacity to the tax base, tax rate, tax. This paper argues that in the tax system established under the premise, the total economy, the economic structure can directly affect the small caliber financial income, according to the R =F (R, TvP) transfer payment as in fiscal revenue variables impact on fiscal revenue is obviously, but the transfer payment of small bore financial revenue has some indirect incentives or obstacles. Small caliber financial income is a level of government rely on their own resources to obtain income, increase the central transfer pay the impact on small bore financial revenue is the incentive of local government small caliber revenue or to make it more slack in small caliber financial income has decreased. The angle of the small caliber financial income test Consideration of models: LnFiscalRevenueit= 1Urbanziationit+ 2LnTransferpaymentit+ LnGDPit by Zeta zeta zeta 5 ethnic minority autonomous regions, 12 years of data. Set up: smooth per capita GDP, per capita of small caliber financial income, per capita net city of central subsidy rate of four indicators of panel regression, the regression results show that: for ethnic minorities in terms of small caliber financial income of less area, small caliber financial ability weak area, positive transfer payment effect is more obvious. Tibet transfer payments in the current period showed a positive impact on small caliber financial income of Xinjiang, Guangxi transfer influence revenue next period, the transfer of small caliber financial income of Ningxia pay for the negative role in Inner Mongolia due to the small caliber financial income ability, transfer payment influence is not significant; smooth GDP corresponding to the vast number of greatly The impact of the number of private income in minority autonomous regions is significant, the urbanization rate is not significant in the current performance, significant influence in the next period. According to the empirical results, this paper has made the corresponding analysis, and presents the minority area transfer payment problems.
The fifth part, according to the empirical results, put forward the corresponding policy recommendations, economic development is to improve the ability of the total revenue of small caliber minority areas of security, in the premise of the property division clear and appropriate decentralization of tax legislative power, establish and perfect the transfer payment system of supervision, the expansion of the scope of general transfer payment system, increase transfer payments to the national minority area efforts, minority can transfer on small caliber revenue to promote capability from the system.
This paper studied the effects of transfer on the ability of small caliber financial income in minority areas but I think still need to be improved from the following aspects: due to the lack of data, it is difficult to analyze the payment of the central provincial National Autonomous Region sub transfer, namely financial transfer payment, tax rebates, specific effects and the influence of special transfer payments so, if we can on the basis of the analysis of transfer payment of fiscal revenue in the minority areas, it can more accurately analyze the current need to improve a payment ability of small caliber financial income in minority areas, more conducive to the efficiency.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7;F812.45

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