转移支付与县域财力的分化

Transfers and Differentiation of Fiscal Revenues in the Counties

本文在极化指数的分析框架下,对1993-2003年全国范围内县域财力分化过程从两种分组方式进行分析。全国范围内极化指数改善的同时,三大地域内部呈现出相异的演进趋势。就转移支付的类型而言,专项补助、一般转移支付补助、税费改革转移支付补助以及消费税和增值税税收返还在全国整体范围内对县域财力的影响较大,其中专项补助对县域财力分化的贡献度最大。就转移支付对县域内部收入各层级间的边际影响而言,收入70%分位数以下的县在接受转移支付过程中整体收入状况得到了一定的改善,其中最低20%收入组县域财力的改善程度最为明显。转移支付过程中重视结构效应以及建设横向转移支付制度,是改善县域财力分化局面的题中之义。

This paper analyzed the differentiation of fiscal revenues in the counties from two perspectives under the framework of polarization index ranging from 1993 to 2003. Dissimilar tendencies are found to exist in the three main areas while the situation of polarization seems to ameliorate as a whole. Special subsidies, general transfer grants, subsidies and transfer payments to tax reform, consumption tax and VAT refunds have substantial effects on the divergence of fiscal revenues in the counties when analyzed by types. Among them,special subsidies contribute most. The quantiles below the 7th are better off according to the marginal effects,while the quantiles below the 2nd benefit most. Structural effects should be paid enough emphasis and the construction of payments in horizontal are feasible suggestions to ameliorate the differentiation process of fiscal revenues in the counties.