中国地方分税制:政策理论与效应——兼论地方债务风险的成因与防范  

Local Tax-sharing Scheme in China:Political Theory and Effects——Also on the Formation of Debt Risks and their Prevention

作　　者：周炼石[1] 

机构地区：[1]上海行政学院,上海200233

出　　处：《上海行政学院学报》2007年第5期60-69,共10页The Journal of Shanghai Administration Institute

摘　　要：中国实施分税制后,部分地方政府实施了省市级与区县的地方分税制。至今理论界关于中国地方分税制存在着极大争议,认为中国地方政府债务风险加大,是因为实行分税制所致。本文认为,地方分税制与地方债务的扩大无因果关系。地方分税制作为中国分税制在地区的延伸与深化,是符合中国国情的财政制度。是创造"中国经济奇迹"的财政基础。文章阐述了地方分税制的财政联邦主义理论基础,进一步运用经济政策及原理论述了其合理性以及在实践中的积极效应,认为有必要在全国推广这一制度。After the tax sharing scheme was adopted in China, local governments have also applied the sharing scheme between the municipals and towns. Nowadays, there still exist the problematic discussions in the academic field. One of the critics points out that debt risks of local governments are due and increased by this tax sharing system. The author of this article doesn＇t consider the relation of the tax sharing system and the augmentation of debt risks as causeconsequence. As long as the tax sharing system is more and more extended at local levels, it is coherent with the Chinese financial system as the basic foundation upon which we create the ＂Miracle of Chinese Economy＂. The article elaborates fiscal federalism of the tax sharing system as a foundation, and furthermore arguments its reasonability by the theory of Economic Policy. With the positive effects of its application in reality, the author considers it is necessary to apply this system in the whole country.

关 键 词：地方分税制 债务风险 政策理论 效应 

分 类 号：F812.0[经济管理—财政学]