减税降费是否挤占了地方民生性公共服务支出?  

Has Tax and Fee Reduction Crowded Out Local Public Service Expenditure on People’s Livelihood?

作　　者：马海涛 文雨辰 MA Haitao;WEN Yuchen(School of Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学财政税务学院,北京100081

出　　处：《山东财经大学学报》2022年第1期5-14,共10页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070)。

摘　　要：以减税降费为研究视角,运用理论和实证模型分析各地方政府的税费收入变动与其民生性公共服务支出变动之间的关系:在减税降费政策的实行下,各地级市政府的税费收入变动并未对当地民生性支出产生显著影响。而在异质性检验中又表明不同地区的地方政府做法存有差别,其中,东部地区地方政府的民生性公共服务支出所受影响较为显著,中西部地区则不明显。因此,在将减税降费作为供给侧改革重要抓手的同时,还需实施因地制宜的政策,并进一步规范政府间的财政关系,夯实地方财力水平,从而继续防范该政策对各地方民生性公共服务支出形成挤压,真正实现我国经济迈向高质量发展阶段。From the perspective of tax and fee reduction and by using theoretical and empirical models successively, this study analyzes the relationship between the changes of local governments’ tax and fee income and the changes of their public service expenditure on people’s livelihood, and finds that under the implementation of tax and fee reduction policy, the changes of all the prefecture-level municipal governments’ tax and fee income have no significant impact on their local livelihood expenditure. But the heterogeneity test shows that there are differences in local government practices in different regions, among which the impact on local governments’ livelihood public service expenditure in the eastern region is more significant while the impact is not significant in the central and western regions. Therefore, while taking tax and fee reduction as an important starting point of supply side reform, it is also necessary to implement the policies suited to local conditions, further standardize the financial relations between governments and consolidate the local financial level so as to continue preventing the policy from crowding out the local public service expenditure on people’s livelihood and truly realize China economy stepping into the high-quality development stage.

关 键 词：减税降费 税费收入 民生性公共服务 高质量发展 

分 类 号：F812[经济管理—财政学]