地方政府间税收竞争、财政压力与非税收入研究  

Tax Competition among Local Governments,Fiscal Pressure and Non-tax Income in China

作　　者：李一花[1] 韩芳[1] Li Yihua;Han Fang

机构地区：[1]山东大学经济学院

出　　处：《公共财政研究》2018年第4期56-72,共17页Public Finance Research Journal

摘　　要：非税收入是地方财政收入的重要组成部分,维持合理的地方财政收入结构对于地方经济发展和地方政府职能的有效发挥具有重要意义。我国自实行分税制以来,非税收入占比不断提高。本文将税收竞争、财政压力与非税收入纳入统一框架进行研究。实证结果表明,地方政府间税收竞争和财政压力对非税收入规模均具有正向影响。从不同地区的效应来看,东部地区税收竞争对非税收入的影响最大,中部次之,西部最小。本文根据实证结果提出相应建议:控制非税收入规模应与深化财税体制改革、合理划分中央与地方的财权与事权以及完善地方税体系相结合,加快非税收入制度完善,进一步推动财政预算公开透明。Non-tax income is an important part of local government revenue, it is of great significance to maintain reasonable local fiscal revenue structure for local economic development and local government functions. However, since the reform of tax-sharing system in China, the proportion of non-tax income has been increasing. This paper analyses the link between tax competition, fiscal pressure and non-tax income growth. The empirical study finds, the tax competition among local governments and fiscal pressure have positive influence on the scale of non-tax revenue. Viewed from the effect of different regions, the tax competition among local governments has the greatest influence in the eastern region, followed in the central region, and the minimal influence in the western region on the non-tax income. In order to control the scale of non-tax income, we should deepen the reform of the fiscal and taxation system, reasonably divide the financial right and power between the central and local governments, and improve the local taxation system. Also, we should accelerate the improvement of the non-tax income system and further promote the public transparency of the budget.

关 键 词：税收竞争 财政压力 非税收入 财税改革 

分 类 号：F812[经济管理—财政学]