逆向财政机制与城乡收入差距

Reverse Fiscal Mechanism and Urban-Rural Income Gap

城乡差别和城乡收入差距问题一直以来都是中国现代化进程和协调推进全面建成小康社会进程中遇到的重大难题。目前,中国财政制度政策的安排,导致相对较穷的农村部门的广义税收负担大于其财政收益,这种"劫贫济富"的"逆向财政机制"是中国城乡收入差距持续存在的重要原因。通过构造逆向财政指数,测算结果表明1998—2015年中国财政始终存在逆向财政机制问题。进一步的实证分析表明,逆向财政机制会显著扩大城乡收入差距,城乡收入差距的扩大又会反过来加深逆向财政机制的程度,二者之间存在正向的相互影响关系。为消除逆向财政机制,应当建立"四进一扶"的涉农财政新机制,将农村居民缴纳的税款"整体"还给农村居民;加快实现城乡公共服务均等化的进程,不仅实现地理意义上的城乡公共服务均等化,还要着力实现身份意义上的城乡公共服务均等化;同时消除对农村居民财产权法律制度上的歧视性安排,使城乡居民享有同样的财产权利。通过这些措施,形成顺向财政机制,从根源上缩小城乡收入差距。

Given the characteristics of the Chinese fiscal system, the rural sector＇s fiscal burden outstrips its fiscal revenue. It is a Reverse Fiscal Mechanism, which is one of the important reasons for China＇s urban-rural income gap. The Reverse Fiscal Index is designed and calculated to estimate whether the Reverse Fiscal Mechanism exists or not. The results show that the Reverse Fiscal Mechanism actually exists in China. From 1998 to 2015, the Chinese government obtained 18. 07 trillion yuan from farmers as net income. The empirical analysis shows that the Reverse Fiscal Mechanism will widen China＇s urban-rural income gap, and that the urban-rural income gap will increase the Reverse Fiscal Index, too. In order to reduce the Reverse Fiscal Mechanism and urban-rural income gap, the income collected from the rural sector should be repaid to farmers, the equality of public services should be realized, and rural and urban residents＇ property rights should be equalized.