逆向财政机制:城乡收入差距的重要诱因

Reverse Fiscal Mechanism:An Important Reason of Urban-Rural Income Gap

通过构建数理模型，论证了农村部门税收负担大于其财政收益、城市部门税收负担小于其财政收益的逆向财政机制会拉大城乡收入差距，同时利用逆向财政指数测算了1998-2013年中国财政的逆向程度，运用PVAR模型实证分析了逆向财政机制的收入分配效应。结果表明，无论是长期还是短期内，逆向财政机制都会在一定程度上显著扩大城乡收入差距。因此，消除逆向财政机制是解决中国城乡收入差距问题的关键。

Based on the construction of a mathematical model, this article proves that the reverse fiscal mechanism （RFM） could definitely widen the urban-rural income gap. That is to say, the tax burden in rural sectors is more than their financial income, while it runs the opposite in urban sectors. Using the RFM index, we measure the reverse financial degree in China from 1998 to 2013. Then we empirically analyze the income distribution effect of RFM with the PVAR model. The results show that, regardless of the time span, the RFM obviously enlarges the urban-rural income gap in China. Thus, it is important to regulate the RFM for narrowing the urban- rural income gap.