政府非税收入是否影响国民收入分配格局?——基于中国省级动态面板数据的实证分析  

Whether the Change of Government Non-tax Income Affects the Distribution Pattern of National Income——An Empirical Analysis on the Dynamic Panel Data of Provincial Level in China

作　　者：马子红 余志鹏 陈婕 MA Zi-hong;YU Zhi-peng;CHEN Jie(School of Economics, Yunnan University, Kunming 650500, China)

机构地区：[1]云南大学经济学院

出　　处：《华东经济管理》2019年第11期62-71,共10页East China Economic Management

基　　金：国家社会科学基金项目“产业转移促进西部地区产业升级的机理分析”(10CJL044);云南省院省校合作研究项目“供给侧结构性改革视角下云南特色优势产业创新发展研究”(SYSX201601);云南大学教育部部省合建课题研究项目(CI76280113);云南大学“青年英才培育计划”项目(XT412003);云南大学国家社会科学基金培育项目(18YNUGSP042);云南大学一流大学建设区域合作理论创新高地项目(C176240103)

摘　　要：基于中国新一轮财税体制改革引致政府非税收入增长的实际情况,文章利用2007-2016年省级数据构建了面板向量自回归(PVAR)模型,深入探究政府非税收入变动对国民收入分配格局的影响效应。结果显示:整体上看,政府非税收入变动对居民、政府和企业等部门收入变化的贡献度分别约为10%、5%和3%,表明政府非税收入对企业部门在国民收入分配中的所得份额形成一定的"挤压",却相对地提升了政府部门、居民部门在国民收入分配中的所得份额,进而对国民收入分配格局产生重大影响。因此,必须高度重视政府非税收入的作用,通过优化财政收支结构、健全政府非税收入的企业收入调节机制、拓宽居民的财富性收入增长渠道等举措,不断改善国民收入分配格局。Based on the actual situation of China’s new fiscal and taxation system reform leading to the growth of non-tax revenue,this paper uses the panel data from 2007 to 2016 to construct a panel vector auto regressive( PVAR) model to deeply explore the government’s non-tax revenue to national income distribution pattern. The results show that,on the whole,the contribution of non-tax revenue changes to income changes of residents,government and enterprises is about 10%,5% and3%,respectively,which shows that the non-tax revenue of the government squeezes the income share of the enterprise sector in the national income distribution,but increases the income share of the government sector and the residential sector in the national income distribution relatively,which has a significant impact on the distribution pattern of the national income.Therefore,we must attach great importance to the role of government ’s non-tax revenue,and constantly improve the distribution pattern of national income by optimizing the structure of fiscal revenue and expenditure,improving the regulation mechanism of government’s non-tax revenue of enterprises,and broadening the growth channels of residents’ wealth income.

关 键 词：政府非税收入 影响 国民收入分配格局 PVAR模型 

分 类 号：F124.7[经济管理—世界经济] F812.43