省以下多级政府间的税收分成:特征事实与解释

发布时间：2018-03-06 23:20

本文选题：省以下财政体制　切入点：税收分成　出处：《金融研究》2015年10期 　论文类型：期刊论文

【摘要】：本文对省以下各级政府间的税收分成及其影响因素进行了系统研究。我们首先整理和描述了分税制改革以来各主要税种在省以下各级政府之间的分成比例及其演变,然后考察了省本级政府、市本级政府税收分成比例的决定因素。估计结果表明,无论是省本级政府还是市本级政府,对企业的控制程度越高,其各项税收的分成比例越高。下辖行政区域的经济发展不平等程度越高,省本级政府分成的税收比例越多。一个地区的工业化程度趋向于提高辖区本级政府的增值税分成比例,降低营业税分成比例。我们认为,省以下各级政府间的税收分成比例提供了一个衡量政府间财政分权的替代性指标,无论从理论还是实证的角度看都要优于现有文献所流行的衡量指标。
[Abstract]:This paper makes a systematic study on the tax share and its influencing factors among governments at the sub-provincial level. Firstly, we collate and describe the proportion and evolution of the main tax categories among the governments at the sub-provincial level since the reform of the tax sharing system. Then it examines the determinants of the proportion of tax revenue between the provincial government and the municipal government. The estimated results show that the higher the degree of control over the enterprise, the higher the provincial government or the municipal government. The higher the share of tax revenue is, the higher the degree of inequality in economic development in the administrative region under its jurisdiction is, the higher the proportion of tax revenue divided by the provincial government at the corresponding level. The industrialization level of a region tends to increase the proportion of VAT share of the local government in its jurisdiction. Reducing the share of business tax. We believe that the ratio of tax shares between governments at the provincial level provides an alternative indicator of fiscal decentralization among governments. Both theoretically and empirically, it is better than the popular measure in the existing literature.
【作者单位】：北京大学光华管理学院;
【基金】：国家自然科学基金面上项目(项目批准号:71273014) 数量经济与数理金融教育部重点实验室(北京大学)的资助
【分类号】：F812.42

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