中央与地方分税的博弈分析

An Analysis on China's System of Tax Distribution Based on Game Theory

通过运用博弈论来对比分析退税机制改革前后对出口企业和地方政府的不同影响和改革的经济效应,可以看出分税制不仅可以减轻中央政府的财政负担,而且具有抑制地方政府出口冲动和企业出口的作用。在分税制下,出口企业将面临更强的财政约束,收入将出现向东部发达地区转移,中西部地区将在出口、产品结构调整和经济增长方面处于更加不利的地位,必须重视出口企业和地方政府可能出现的财务和财政危机。

Using the Game theory, the paper analyses the different influences and effects to exporting companies and local governments after the reform in tax rebate system. The system that central and local government shared the refund tax not only relieves the burden of central government, but also has function of restraining irrational export impulse. Also, the exporting enterprises in mid-west area will face even tough financial restrictions under such system, and will find the inferior position in the aspect of export volume and structure.