政府间财政转移支付、激励效应与地方税收收入体系

INTERGOVERNMENTAL FISCAL TRANSFER,INCENTIVE EFFECTS AND LOCAL TAXATION STRUCTURE

如何维护地方税收体系的有效性,始终是财政分权化改革的核心。本文以我国县级财政实践为基础,系统考察了政府间财政转移支付的税收激励作用及其在维护地方税收体系有效性方面的作用。研究表明,我国省级以下财政转移支付在税收激励方面并不成功,未能在促进县级地方税收收入增加、维护县级地方税收体系有效性方面发挥积极作用,2002年所得税分享改革以来东部地区表现得尤为突出。专项转移支付具有良好的激励作用,有利于县级地方税收收入特别是营业税和增值税共享收入的增加,税收返还和财力性转移支付均不利于县级地方税收收入增加。

This paper investigated the incentive effect of fiscal transfer on local taxation based on Chi- nese county-level data during 1997 - 2005. The empirical analysis suggested that fiscal transfer could not promote the growth of local government＇s tax revenues owing to the lack of incentive mechanism in the in- tergovernmental fiscal transfer, which were more obvious in the eastern region and since the income taxa- tion share reform. The earmarked subsidies had significantly positive effects on local tax revenues in parti- cular VAT and business tax revenues, while tax rebate subsidies and other transfer have negative effects on local tax revenues.