我国财政转移支付及税收返还变动对区际财力均等化影响的实证分析

发布时间：2018-04-02 10:41

本文选题：财力均等化效果　切入点：基尼系数分解法　出处：《财政研究》2016年03期

【摘要】：本文选取1997—2014年除西藏外的30个省级行政区的财政转移支付和税收返还的数据,运用基尼系数分解法,实证分析我国财政转移支付和税收返还大规模变动对地方财力均等化的影响。结果表明,一般性转移支付的财力均等化效果明显,专项转移支付扩大了区际财力差距,部分抵消了一般性转移支付的效果;税收返还在2004年以前是区际财力差距扩大的主因,2004年以后,其所占比重大幅下降,作用越来越微弱。20年来,我国省际间平均基尼系数仅有5%的下降,均等化效果不明显原因在于:我国的一般性转移支付有1/3难以支出到基本公共服务领域,弱化了应有的"均等化"效果;贫困地区往往因为拿不出配套资金而失去专项补助,使得专项转移支付难以发挥"均等化"作用;报批制度有利于发达地区获取更多补助,进一步弱化了转移支付的"均等化"效果。
[Abstract]:In this paper, the data of fiscal transfer payment and tax return in 30 provincial administrative regions other than Tibet from 1997 to 2014 are selected, and the Gini coefficient decomposition method is used. The effect of the large-scale changes of fiscal transfer payment and tax return on the equalization of local financial resources is analyzed empirically. The results show that the financial equalization effect of general transfer payment is obvious, and the special transfer payment widens the financial gap between regions. Partly offset by the effect of general transfer payments; tax returns were the main cause of the widening financial gap between regions before 2004, and since 2004, their share has declined significantly, and the effect has been getting weaker and weaker for 20 years. The average Gini coefficient among provinces in China is only 5% lower. The reason why the equalization effect is not obvious is that one third of the general transfer payment in our country is difficult to expend to the basic public service field, which weakens the "equalization" effect; Poor areas often lose special subsidies because they cannot get matching funds, which makes it difficult for special transfer payments to play an "equalization" role; the system of reporting for approval is conducive to obtaining more subsidies in developed regions. Further weakened the transfer payment "equalization" effect.
【作者单位】：北京工商大学财政系;浙江省温岭市国家税务局;
【基金】：国家社科基金项目:制约区际基本公共服务均等化研究(13BJL031) 教育部规划项目《促进区域经济协调发展的立体财政转移支付模式研究——基于政府行为视角》(11YJA790167) 首都流通业研究基地资助
【分类号】：F812.45

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