分税制十年:制度及其影响

A Decade of Tax-Sharing:the System and its Evolution

分税制并没有有效地均衡地区间因经济发展不平衡而带来的区域差异。其中一个重要原因在于分税制带来的集权效应引起地方政府行为的一系列变化。在这种形势之下,地方政府开始积极从预算外、尤其是从土地征收中为自己聚集财力,“城市化”开始成为地方政府的新增长点。由此,分税制集权化的改革带来了一个意外后果,即形成了一种“二元财政”结构格局。

The tax-sharing system has failed to effectively eliminate the regional fiscal gap arising from unbalanced economic development. An important reason is that, by centralizing local fiscal resources, the new system effectively brought about a series of changes in the behavior pattern of local governments who started to depend upon extra-budgetary revenues, especially land seizures, to create wealth for themselves. “Urbanization” has become a new growth point. In this context, the centralization effect of the tax-sharing reform has resulted in an unintended consequence, that of “dual financing.”