分税制改革与税收快速增长:基于分权契约框架的分析

Tax Sparing System and the Fast Increase of Tax Revenue: An Analysis Based on the Contract Theory

本文从分析财政收入分权契约形式出发,认为1994年以前的财政收入包干体制实际上是比例分成合同和定额分成合同的结合,而分税制是分占所有权和比例分成合同契约形式的结合,具有明显的增收激励作用,从而导致税收收入连年快速增长。

After the tax reform in 1994, the growth rate of tax revenue often exceeded the rate of economic growth. This phenomenon is named as excess tax increase and various explanations have been proposed. This article suggests another explanation based on the contract theory. It argues that, from the viewpoint of the contract theory, the contract nature of fiscal systems before 1994 combine the pro rata share contract and fix rent share contract, and current tax sparing system is the combination of separate property and pro rata share contract. Just because the tax sparing system has greater advantage in revenue increase, the rapid growth of tax revenue becomes a natural result.