中国县级政府税收分成的典型化事实:基于独特数据的测算与分析  

Stylized Facts of County-level Tax Revenue Sharing:Calculation and Analysis Based on a Unique Dataset

作　　者：吴敏 周黎安[2] 石光[3] WU Min;ZHOU Li'an;SHI Guang(University of Intermational Business and Economics,100029;Peking University,100871;Development Research Center of the State Couneil,100010)

机构地区：[1]对外经济贸易大学国际经济贸易学院,100029 [2]北京大学光华管理学院,100871 [3]国务院发展研究中心金融研究所,100010

出　　处：《财贸经济》2023年第4期5-20,共16页Finance & Trade Economics

基　　金：国家自然科学基金面上项目“中国县级政府的税收分成:事实、决定与影响”(72273024);国家自然科学基金重大项目“数字经济反垄断理论与政策研究”(72192844);国家自然科学基金青年项目“太空视角下的城镇化——政治周期与边界效应”(71704034)。

摘　　要：因为数据限制,现有研究大多依靠测算法和推算法来获得我国多层级政府的税收分成比例,但可靠性无从验证。本文使用一套独特的全国基层税务机构的税收收入数据,精确计算了县级政府与其上级的中央、省和市各级政府之间的税收分成比例,并对文献中流行的测算法和推算法的有效性进行了验证。本文还利用该数据进一步刻画了县级政府税收分成比例的典型化事实,得到如下重要的研究结论:(1)县的税收分成比例约为41%,约为市辖区的税收分成比例(27%)的1.5倍;(2)省份之间和同省份不同地级市之间的政府间税收分成情况差异较大;(3)财政省直管县、扩权县和产粮大县的县级税收分成比例明显高于普通县;(4)县级政府的经济地位越高,县级政府的税收分成比例越低。China has a hierarchical governance structure consisting of five-levels:the central government,provincial governments,municipal governments,county governments,and township governments.The government from top down implements an"administrative subcontract system",whereby the superior government delegates relevant administrative authorities and public services to the subordinate government,while granting the latter certain fiscal rights and proportion of the tax revenue to incentivize local economic development and the provision of local public goods.Extensive literature suggests that fiscal decentralization has played a critical role in China's sustained and rapid economic growth since the introduction of the reform and opening up policy in 1978.One of the key challenges in studying China's fiscal decentralization and local governments'fiscal incentives is how to measure the distribution of fiscal power among governments.In recent years,some scholars have advocated using the tax revenue sharing ratio between superior and subordinate governments to measure the degree of fiscal decentralization and the intensity of fiscal and tax incentives between governments at different levels.Due to data limitations,most existing research relies on measurement and calculation methods to obtain the tax revenue sharing ratio of China's multi-level governments,but the result cannot be reliably verified.In this study,we employ a unique dataset to accurately calculate the tax revenue sharing ratio between county-level governments and the higher central,provincial,and municipal governments.We also verify the validity of popular measurement and inference methods in existing literature.Moreover,we use this dataset to describe the stylized facts of the tax revenue sharing ratio of county-level governments and come to several key research conclusions.Firstly,the tax revenue sharing ratio of county-level governments is about 41%,approximately 1.5 times that of municipal governments(27%).Secondly,the ratio differs significantly from province

关 键 词：财政分权 税收分成 财政省直管县 扩权县 经济地位 

分 类 号：F810[经济管理—财政学]