分税制改革以来我国地方税收增长研究

On the Local Tax Growth After the Tax Sharing Reform in China

本文利用1995—2006年省际层面的相关数据,深入分析了分税制改革以来我国地方税收增长及其影响因素。研究结果表明:(1)分税制改革以来,我国地方税收实现了快速增长,但增长波幅较大;(2)在地方税收快速增长的部门推动因素中,按贡献度大小的排序为第三产业、第二产业和出口;(3)在地方税收收入与非税收入的关系中,不存在"费挤税"现象。

This paper conducts an empirical study on the growth of local tax effort as well as its influencing factors after the tax sharing reform based on the provincial data.The results indicate that:(1) China's local tax realizes its rapid growth with large fluctuation after the tax sharing reform;(2) The tertiary industry,secondary industry and export are the top three factors that contribute to the rapid growth of local tax;(3) There is no crowding out effect from non-tax financial revenue on local tax in local tax system.