促进中国城镇化的财政政策研究

发布时间：2018-07-07 21:53

  本文选题：城镇化 + 公共服务　； 参考：《武汉大学》2014年博士论文

【摘要】：城镇化进程是一个涵盖政治、经济、社会、文化、环境等方方面面的系统工程。目前,随着经济的高速增长,中国的城镇化已经步入了快速发展的阶段,大量的农村迁移人口为了实现“幸福梦”而进入城镇工作和生活。中国城镇化的大力推进不仅悄然地改变着城镇的生态系统、结构风貌、空间布局和生活环境等,而且更是潜移默化地使人们的生活方式、消费行为、价值观念等产生质的蜕变。城镇化是当今中国经济持续健康发展中的重大命题和重要发展任务,而新型城镇化又是中国社会经济发展的历史转折。 城镇化进程中经济模式的转变促使着中国财经界对财政系统认识的不断深化。新型财税体制及其运行机制逐步地从包蕴体制内政府收支和以税收为代表的财政收入机制,到体制内外政府收支并举,不断地完善公共财政体系,不断地使政府主导的城镇化转变为政府、市场、社会多元力量共同推进。中国的财税体制促进城镇化进程事实上存在着一条一以贯之的主线,那就是由“非公共性”的财税格局不断地向“公共性”的财税体制机制的靠拢和改革。 城镇化发展给中国带来巨大的历史发展机遇和取得显赫成就的同时,也给社会发展带来了诸多新问题与挑战,诸如推动城镇化发展的公共服务供给不足、公共支出结构不合理、税收政策扭曲、转移支付制度不完善,当然也存在户籍和土地等制度供给的缺乏、城镇人居环境的欠佳、城镇化后的多元文化交流障碍与冲突等。城镇化中出现的这一系列棘手问题可以利用政治、经济及市场的手段或工具来解决,其中,财政政策是中国城镇化进程中举足轻重的推动力量。从财政的角度研究城镇化问题,并充分发挥财政政策在促进城镇化进程中的积极作用无疑具有十分重要的理论与现实意义。 国内外的研究主要集中于城镇化的影响因素和动力机制等方面,而本文在中国城镇化发展和财税体制的现实背景下,以经济学、公共经济学、城市经济学、发展经济学等学科的相关理论为理论基础,运用数理分析和计量经济模型等技术进行定量分析,以此实现在研究方法上的规范分析和实证分析相结合。在理论分析的基础上,探讨了公共服务、财政支出、税收、转移支付等财政政策对中国城镇化进程的影响效应,有助于缓解城镇化中出现的问题和新型城镇化建设,并提出了促进城镇化进程长效机制的财政政策建议。本文主要内容和结论如下： 第一,导论部分阐述了本文的研究背景和意义,对相关的研究文献进行了梳理,并就论文涉及的相关概念和理论进行了界定,同时简要概括了本文的研究方法、框架、重点、难点及可能的创新之处。 第二,在中国城镇化及其相关的财政理论基础理论部分,介绍了中国的城镇化发展情况：发展阶段、简要特点、面临的挑战与问题；同时,提出了基本的理论基础,主要有公共服务理论、福利经济理论、人口迁移理论、就业公共服务理论等,并提出了促进城镇化的中国财政理论及其展望。 第三,论证了财政政策对城镇公共服务供给的影响情况,简要介绍了现行财税制度下的中国公共服务供给情况,发现在经济转型期的中国在教育、医疗卫生等教科文卫“软性”公共服务供给领域出现很多与经济发展不匹配的问题,运用系统广义矩的计量经济方法实证分析了财政政策(主要是财政分权方面)对“硬性”公共服务支出和“软性”公共服务供给的影响程度。 第四,探究财政支出对中国城镇化进程的影响,尝试了在内生经济增长理论的基础上构建出城镇化经济增长模型,利用面板回归模型进行实证分析,验证财政支出中的生产性公共支出对城镇化效应的影响,结果发现财政生产性公共支出比例的提升有助于促进城镇化的发展,但是不利于农村人口流入城镇,提高服务型公共支出能有效地促进城镇化进程,但是会抑制城镇化中的个人资本积累。 第五,从两个方面来探究税收政策对中国城镇化进程的影响方面,首先,利用矩估计工具变量方法构建一个计量回归模型,以此来验证主要的税收对城镇化水平的影响,结果显示人均增值税和人均企业所得税等有抑制城镇化水平提高的作用,而人均土地增值税和人均城镇建设维护税等有利于城镇化的向前发展；其次,选择人口迁移这个变量来间接反映城镇化发展程度,利用空间计量经济模型中的空间滞后模型和空间误差模型来验证主要税收对城镇化水平的影响,通过分析和前面分析的结果大体上一致。 第六,本文中有关转移支付政策对中国城镇化进程的影响,主要是从社会保障的角度来分析,利用系统广义矩的方法对相关数据进行计量实证分析,研究结果发现,社会保障支出对于城镇化进程的影响在实证上并不确定,具体的作用方向取决于相关参数的取值状况,在其他条件不变的情况下,社会保障支出的城镇化倾向程度却对城镇化水平存在着负相关。
[Abstract]:The urbanization process is a systematic project which covers all aspects of politics, economy, society, culture and environment. With the rapid growth of the economy, China's urbanization has entered a rapid development stage. A large number of rural migrants have entered the work and life of cities and towns in order to realize "happy dreams". China's urbanization has been vigorously pushed forward. The development of urbanization is a major proposition and important development task in the continuous and healthy development of China's economy, and the urbanization is a major development task and a new type of urbanization. It is also the historical turning point of China's social and economic development.
The transformation of the economic model in the process of urbanization has prompted the deepening of the understanding of the financial system in the Chinese financial and economic circles. The new financial and tax system and its operating mechanism gradually from the government revenue and expenditure and tax as the representative of the fiscal revenue mechanism, the government and the government both inside and outside the system, constantly improve the public financial system, and constantly make the public financial system. The government led urbanization has changed into the government, the market and the social pluralism. In fact, China's fiscal and tax system promotes the urbanization process. In fact, there is a main thread in the process of urbanization. That is, the fiscal and tax pattern of "non public" is constantly approaching and reforming the fiscal and tax system mechanism of "public".
The development of urbanization has brought great historical opportunities and great achievements to China, but also brought many new problems and challenges to the social development, such as the lack of public service supply, unreasonable public expenditure structure, the distortion of the tax policy, the imperfect transfer payment system, of course, the household registration and the soil. The lack of the supply of land and other systems, the poor living environment in cities and towns, the obstacles and conflicts of multicultural exchanges after urbanization, and so on. This series of difficult problems in urbanization can be solved by means of political, economic and market means or tools. Financial policy is the important driving force in the process of urbanization in China. It is undoubtedly of great theoretical and practical significance to study urbanization and give full play to the positive role of fiscal policy in promoting the process of urbanization.
The research at home and abroad is mainly focused on the influence factors and the dynamic mechanism of urbanization. In this paper, the theories of economics, public economics, urban economics, development economics and other related theories are based on the realistic background of China's urbanization and the financial and tax system, and the techniques of mathematical analysis and econometric model are applied to the theory of the theory of economics, public economics, urban economics and development economics. On the basis of theoretical analysis, the effects of public service, financial expenditure, tax, transfer payment and other fiscal policies on the process of urbanization in China are discussed on the basis of theoretical analysis, which will help to alleviate the problems in urbanization and the construction of new urbanization. The financial policy recommendations to promote the long-term mechanism of urbanization process are given. The main contents and conclusions are as follows:
First, the introduction explains the background and significance of the study, combs the relevant research literature, defines the related concepts and theories involved in the paper, and briefly summarizes the research methods, frameworks, key points, difficulties and possible innovations in this paper.
Second, in the part of China's urbanization and its related financial theory, it introduces the development of urbanization in China: the development stage, the brief characteristics and the challenges and problems. At the same time, it puts forward the basic theoretical basis, including the theory of public service, the theory of welfare economy, the theory of population migration, the theory of employment public service and so on. It also puts forward China's fiscal theory and prospects for promoting urbanization.
Third, it demonstrates the influence of fiscal policy on the supply of urban public service, briefly introduces the supply of public service in China under the current fiscal and tax system, and finds that in the period of economic transition, many problems of the "soft" public service supply in the education, medical and health care and other "soft" public service supply in the period of economic transformation are unmatched with the economic development. The econometric method of system generalized moment is used to analyze the impact of fiscal policy (mainly fiscal decentralization) on the "hard" public service expenditure and the "soft" public service supply.
Fourth, to explore the impact of fiscal expenditure on the process of urbanization in China, try to build a model of urbanization economic growth on the basis of the theory of endogenous economic growth, and use the panel regression model to carry out empirical analysis to verify the impact of the productive public expenditure on the efficiency of urbanization in fiscal expenditure, and the result is that the public expenditure of financial production is found. The increase in proportion will help to promote the development of urbanization, but it is not conducive to the flow of rural population into cities and towns, and the improvement of service type public expenditure can effectively promote the process of urbanization, but it will inhibit the accumulation of individual capital in urbanization.
Fifth, from two aspects to explore the impact of tax policy on the process of urbanization in China. First, we use the moment estimation tool variable method to build a regression model to verify the influence of the main tax on the urbanization level. The results show that the level of urbanization is increased by the per capita value added tax and the enterprise income tax. In addition, the variable of population migration is selected to indirectly reflect the development degree of urbanization, and the spatial lag model and spatial error model in the spatial econometric model are used to verify the influence of the main tax on the urbanization level. The analysis is consistent with the previous analysis.
Sixth, in this paper, the influence of transfer payment policy on the process of urbanization in China is mainly analyzed from the perspective of social security, using the method of generalized moment of system to measure the related data. The results show that the impact of social security expenditure on the process of urbanization is not definite, and the specific role is specific. The tendency of the urbanization of social security expenditure is negatively related to the level of urbanization, which depends on the value of the relevant parameters and the other conditions are constant.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F299.21;F812.0
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本文编号：2106394