减税与财政收入结构--基于非税收入变动趋势的考察  

Tax Reduction and Fiscal Revenue Structure——A Study on the Alteration of Non-Tax Income Size

作　　者：谷成[1] 潘小雨 Gu Cheng;Pan Xiaoyu

机构地区：[1]东北财经大学财政税务学院

出　　处：《财政研究》2020年第6期19-34,共16页Public Finance Research

基　　金：作者主持的国家社会科学基金重大项目“基于现代国家治理的税收理论体系创新研究”(18ZDA099)阶段性研究成果

摘　　要：近年来,中国税收政策经历了由"结构性减税"向"实质性减税"的转变。本文基于2011-2018年省级面板数据,采用PVAR模型考察了减税对财政收入结构的影响。研究结果表明,税收收入对非税收入具有显著负向影响;在财政支出需求刚性增长的压力下,非税收入因具有更为显著的"自由裁量"特性及其在征管和监督方面所受的约束性有限而成为公共部门的重要筹资渠道。非税收入规模扩张使通过减税政策降低的税收负担通过非税收入重新施加在居民与企业身上,不仅削弱了减税政策的实施效果,也影响了社会成员对政府行为方式的认知。协调税收与非税收入的关系以维持财政收入结构的合理性是落实减税政策过程中需要考虑的问题。There is a policy transformation trend from structural tax reduction to substantial tax reduction in recent years.The effect of tax reduction on fiscal revenue structure is examined in this paper based on PVAR model with provincial panel data from 2011 to 2018.The results indicate that there exists a significant negative impact of tax revenue on non-tax revenue.Non-tax revenue becomes an important source for government finance under the pressure of rigid demand of fiscal expenditure demand,because non-tax revenue is a kind of discretionary government income with limited constraints on collection,management and supervision.The increase in non-tax revenue imposes the duty reduced by tax policy on residents and enterprises,which not only impairs the effects of tax reduction,but also influences the perception of social members on the governments’behavior.Coordinating the relationship between tax revenue and non-tax revenue to keep the rationality of fiscal revenue structure is a problem to be considered in the process of implementing tax reduction policy.

关 键 词：减税 财政支出需求 非税收入规模 

分 类 号：F810.4[经济管理—财政学]