省以下多样化放权改革、税收竞争与民生性公共服务供给——以湖南“省直管县”和“强县扩权”改革为例  

Reform of Diverse Decentralization below the Provincial Level,Tax Competition and Public Services Supply for People’s Livelihood--Taking the Reforms of“Counties Directly Administrated by Province”and“Power Expansion of Strong Counties”in Hunan as an Example

作　　者：袁浩然 吴琪 李珂 YUAN Haoran;WU Qi;LI Ke(School of Finance,Hunan University of Technology and Business,Changsha,Hunan 410205)

机构地区：[1]湖南工商大学财政金融学院,湖南长沙410205

出　　处：《商学研究》2023年第2期75-89,共15页Commercial Science Research

基　　金：国家社会科学基金一般项目“数字经济背景下国际税收竞合动态博弈与我国对策研究”(21BJY071);湖南省研究生科研创新项目“湖南‘省直管县’改革背景下税收征管激励重构对企业避税的影响研究”(CX20211131)。

摘　　要：提升县域民生性公共服务供给能力是建设全国统一大市场的重要保障。文章以湖南省县级为考察对象,将省以下多样化放权改革、税收竞争和民生性公共服务纳入一个框架,研究发现,税收竞争对民生性公共服务供给具有负向影响,税收竞争越激烈,教育供给和医疗供给越匮乏;实行省以下扩权改革后,税收竞争对民生性公共服务供给的影响依然为负,进一步分析发现,税收竞争对教育供给的负向影响增强,对医疗供给的负向影响减弱;相比“强县扩权”改革,这一效应在“省直管县”改革中更为显著。文章基于税收竞争,讨论了放权改革对民生性公共服务供给产生的差异化影响,为理顺省以下放权改革对民生性公共服务供给的影响提供了新的视角。Enhancing the capacity of public services supply for people’s livelihood at the county level is an important guarantee for building a large national unified market.This paper examines counties in Hunan Province,incorporating reform of diverse decentralization below the provincial level,tax competition and public services for people’s livelihood into one framework.The study finds that tax competition has a negative effect on public services supply for people’s livelihood,and the more intense the tax competition,the more scarce the supply of education and medical care;after the reform of sub-provincial power expansion,the effect of tax competition on public services supply for people’s livelihood remains negative,further analysis reveals that the negative effect of tax competition on education supply increases and the negative effect on medical supply decreases;the effect brought by tax competition is more significant in reforms of“counties directly administrated by province”than in reforms of power expansion of strong counties.Considering tax competition,this paper discusses the differential impact of decentralization reform on public services supply for people’s livelihood,and provides a new perspective to rationalize the impact of reform of decentralization below the provincial level on public services supply for people’s livelihood.

关 键 词：税收竞争 民生性公共服务 省直管县 强县扩权 

分 类 号：F812.42[经济管理—财政学] F812.45