中国地方非税收入规模与结构演变(1999-2019)--基于人大预算监督法制化的视角  

Scale and Structure Evolution of Local Non-tax Revenue in China(1999-2019):Based on the Perspective of Legalizing People's Congress Budget Supervision

作　　者：刘蓉 龚小芸 杨进 LIU Rong;GONG Xiao-yun;YANG Jin

机构地区：[1]西南财经大学财政税务学院

出　　处：《中央财经大学学报》2024年第6期10-24,共15页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重大项目“大规模减税降费的效应评估与政策优化研究”(项目编号:20&ZD078);教育部人文社会科学研究项目“减税降费和债务膨胀双重约束下财政资源配置效率测度及优化机制研究”(项目编号:20YJA790046)。

摘　　要：非税收入作为税费改革的重点,是深化供给侧结构性改革中降成本的核心与关键。纵观世界各国税收收入和非税收入的演变,尽管比例不同,但都有一个共同特点,就是经济增长与税收呈现同向关系,与非税收入呈现反向关系。2018年以来我国经济下行压力加大,税收收入增长缓慢,地方政府倾向于寻求新的财源,使得非税收入规模呈现异常增长态势。笔者利用省级预算审查监督条例立法的准自然实验,借助1999—2019年省级面板数据研究人大预算监督对地方政府非税收入的影响。研究发现:(1)在已实施省级预算审查监督条例的地区,非税收入预决算规模均有所下降;(2)异质性分析表明,在新《预算法》实施后和财政分权度更高的地区该效应更强;(3)机制分析表明,地方人大主要是通过加强对行政事业性收费的监督,进而压缩非税收入规模。本文结论进一步丰富了税费政策相关的研究,而且对更好权衡减税降费政策与地方财政可持续之间的关系,完善非税收入和人大预算监督体系构建提供了实证证据和经验借鉴。As the focal point of tax reform,non-tax revenue is the core and key of cost reduction in deepening supply-side structural reform.Throughout the evolution of tax revenue and non-tax revenue in countries around the world,although the proportion is different,there is a common feature,that is,economic growth is positively correlated with tax revenue and inversely correlated with non-tax revenue.Since 2018,economic downturn pressure has intensified,tax revenue has been growing slowly,and local governments tend to seek new sources of finance,resulting in an abnormal growth of non-tax revenue.Based on the quasi-natural experiment of provincial budget supervision regulations legislation,this paper studies the impact of local people's congress budget supervision on local government non-tax revenue with the help of provincial panel data from 1999 to 2019.The results show that:(1)In the regions where provincial budget supervision regulations are enacted,both the budgeted and final size of non-tax revenue have decreased.(2)Heterogeneity analysis showed that the effect was stronger in regions with higher fiscal decentralization and after the implementation of the New Budget Law.(3)Mechanism analysis shows that local people's congresses mainly reduce the size of non-tax revenue by strengthening the supervision over the administrative and institutional fees.The conclusions of this paper further enrich the research on tax and fee policies,and provide empirical evidence for better balancing the relationship between tax and fee reduction policies and local fiscal sustainability,improving non-tax revenue and the construction of the people's congress budget supervision system.

关 键 词：减税降费 非税收入 收入结构效应 地方人大预算监督 

分 类 号：F812.4[经济管理—财政学]