转移支付财力均等化与城市间产业分工  

Fiscal Equalization by Transfer Payment and Inter-city Industrial Specialization

作　　者：唐盟 李瑞峰 郑怡林 Tang Meng;Li Ruifeng;Zheng Yilin

机构地区：[1]上海交通大学安泰经济与管理学院 [2]上海师范大学全球城市研究院

出　　处：《财经科学》2024年第10期87-100,共14页Finance & Economics

基　　金：国家社会科学基金重大项目“深入实施区域协调发展战略研究”(2021MZD011)的资助。

摘　　要：转移支付是实现区域协调发展的重要调控机制。在谋划新一轮财税体制改革的背景下,优化转移支付制度,有利于同时兼顾区域平衡发展与效率提升的双重目标。本文结合理论与实证方法,深入探究转移支付的财力均等化对城市间产业分工的影响及作用机制。研究结果表明,转移支付财力均等化能够显著降低省内城市间产业趋同程度,且该效应主要来自于专项转移支付,以上结论在不同指标和方法下仍保持稳健。机制分析发现,差异化税收竞争是专项转移支付财力均等化促进产业分工的重要渠道。拓展分析发现,专项转移支付财力均等化有助于提升省份的地区专业化和地市的行业专业化水平。本文结论为中国深化省以下财政体制改革、推进区域协调发展提供实证参考与政策建议。Fiscal transfers are important regulatory mechanism for realizing coordinated regional development.In the context of planning the new round of fiscal and taxation system reform,optimizing the system of fiscal transfers is conducive for balanced regional development and improving economic efficiency.Based on theoretical and empirical analysis,this paper explores the impact and its mechanism of fiscal transfer equalization on the inter-city industrial divergence within province.The results show that fiscal transfer equalization significantly reduces the industrial convergence between cities,which mainly comes from the earmarked fiscal transfer equalization.And the conclusion stays the same under different index setting and estimation design.The mechanism analysis finds that earmarked fiscal transfer equalization is conducive to promoting differentiated tax competition,thus reducing industrial convergence.Besides,the follow-up analysis points out that earmarked fiscal transfer equalization helps achieve regional specialization in provinces and industry specialization in cities.The conclusions of this paper provide empirical insights and policy suggestions on how to deepen the reform of provincial fiscal institution and promote regional coordinated development.

关 键 词：财力均等化 地方政府竞争 产业分工 区域协调发展 

分 类 号：F812.7[经济管理—财政学]