财政增收任务与地方财政收入高速刚性增长关系研究

发布时间：2018-01-15 01:21

本文关键词：财政增收任务与地方财政收入高速刚性增长关系研究　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：分税制改革以来，各级财政收入连年超GDP增速高速增长。财政增收任务对地方财政收入高速刚性增长影响的定量分析是地方财政收入高速刚性增长原因研究中的薄弱环节。本研究利用2004-2012年间我国31个省、自治区、直辖市的面板数据，实证分析财政增收任务对我国不同区域（全国、东部地区、中部地区、西部地区）地方财政收入高速刚性增长的影响大小及差异。相对于过去文献，本研究具有如下特点：第一，首度将财政增收任务引入对我国地方财政收入高速刚性增长的实证模型中；第二，充分考虑到我国区域发展不平衡的特征，考察财政增收任务对各区域（东部地区、中部地区、西部地区）地方财政收入高速刚性增长的影响大小是否有显著的不同。实证结果发现：财政增收任务对地方财政收入高速刚性增长有显著的正影响；从东部地区到中部地区再到西部地区，地方财政收入增长对区域经济发展水平的依赖性显著递减，而对财政增收任务的依赖性显著递增。为破除我国地方财政收入对财政增收任务的依赖，保证我国地方财政收入长期可持续的健康快速增长，，本研究给出以下政策建议：第一，要实现政府职能转变，转变以政府投资为依赖的经济增长方式；第二，要建立更科学客观的政绩考核体系，降低GDP增长率与财政收入增长率等指标在考核中的重要性；第三，通过实行税收无计划征收、强化预算约束、实行“以支定收”的预算原则等方法，逐步实现财政增收任务机制的转变。
[Abstract]:Since the reform of the tax system, fiscal revenue levels over GDP years growth rate of rapid growth. Quantitative analysis of the influence of the task of financial income on the local fiscal revenue growth is high rigidity of local fiscal revenue growth in high-speed rigid the weak links of research. This study uses 2004-2012 from China's 31 provinces, autonomous regions, municipalities directly under the central government, the empirical panel data. The analysis of the task of financial income in different regions of China (national, eastern region, central region, western region) and size differences affect the local fiscal revenue of high-speed rigid growth.
Relative to the past literature, this study has the following characteristics: first, for the first time the task of financial income was introduced into the empirical model the growth of China's local fiscal revenue in second, high-speed rigid; give full consideration to the characteristics of China's unbalanced regional development, study the task of financial income for each region (eastern areas, central region, influence) local fiscal revenue growth in the size of high-speed rigid if there are significant differences.
The empirical results show that: the task of financial income have significant positive impact on the local fiscal revenue growth of high-speed rigid from the eastern region to the central region; to the western region, dependent on the level of regional economic development significantly decreasing local fiscal revenue growth, while the dependence on the task of financial income significantly increased.
To get rid of the local fiscal revenue of China's dependence on the task of financial income, ensure the local financial income of China's long-term sustainable healthy and rapid growth, this study gives the following suggestions: first, to achieve the transformation of government functions, change the government investment on economic growth; second, to establish a more scientific and objective performance evaluation system reduce the importance of GDP, growth rate and fiscal revenue growth rate and other indicators in the assessment; third, through the implementation of tax collection plan, strengthen the budget constraints, the implementation of "the principle of budget support for revenue" and other methods, gradually realize the task of financial income mechanism.

【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.4

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