中国分税制改革成效研究:1994-2011年

Research on the Effect of Revenue-Sharing System Reform in China: 1994-2011

基于1994-2011年的面板数据,本文对我国分税制改革的成效进行了实证分析。研究结果表明我国分税制改革总体上取得了一定的成效,但是这种效果也具有结构差异性和区域非对称性的特点;由于分税制改革不彻底,中央实际的宏观调控能力相对有限,区域间财力的差距也相对扩大,加剧了区域间经济发展的不平衡。因此,我国需要从顶层设计层面来优化税权结构和转移支付制度,以完善现行的分税制财税管理体制。

Based on the panel data during the period of 1994 -2011, this article carries out an empirical study on the effect of revenue - sharing reform. The results show that the revenue - sharing reform, on the whole, has achieved a certain result. However, the result also has the characteristics of structure difference and area asymmetry. Due to the reve- nuesharing reform＇s incompletion, the national c regulation and control ability is relatively limited, the financial gap between regions is widening relatively, and the degree of imbalance of regional economic development is in- creasing gradually. Therefore, a systemized top - level design is currently needed to perfect the revenue -sharing reform fiscal management system through optimizing the tax structure and transfer payment system.