财税政策对居民收入的影响--基于江苏地级市面板数据的实证分析

Impacts of Fiscal Policies on Residents' Income:An Analysis Based on the Panel Data of Prefecture-level Cities in Jiangsu Province

本文使用2007-2015年江苏省地级市面板数据,从财政收支结构上实证分析了财税政策对居民收入的影响。在财政支出方面,教育支出、医疗支出、社会保障与就业支出对居民可支配收入具有显著的促进作用,而一般公共服务支出、科学技术支出、交通运输支出以及农林水事务支出等对居民可支配收入的影响并不明显。在税收收入方面,流转税、财产税和社保费对居民人均可支配收入具有显著的促进作用,而所得税和非税收入对居民人均可支配收入影响并不明显。基于实证结论和实地调研,要持续提高城乡居民收入水平,应当在财政支出政策上进一步增加教育、医疗、社会保障与就业的支出;在税费政策上,依法加强征管的同时,应当推动税制改革继续深化,减轻企业所得税和非税负担,增加企业盈利,从而提高居民收入水平。

Using the panel data of prefecture-level cities in Jiangsu Province from 2007 to 2015, this paper analyzes the effect of fiscal policies on residents＇ income of Jiangsu province from the perspectives of public revenue and expenditure structure. In terms of public expenditure, this paper found that expenditures including education, medical care, social security and employment have a significant promoting effect on residents＇ disposable income, while expenditures on general public service, science and technology, transportation, agriculture, forestry and water affairs do not have obvious impact on residents＇ disposable income. In terms of tax policy, this paper found that the revenues of turnover tax, property tax and social security contribution have a significant role in the per capita disposable income of residents, however, income tax and non-tax revenue do not have obvious effect on residents＇ per capita disposable income. Based on the empirical conclusions and field research, the authors believe that the government should further increase the expenditure of education, medical care, social security and employment to continuously improve the income level of urban and rural residents in Jiangsu Province. As for tax policy, tax administration should be enhanced and tax system reform should be continually deepened to reduce corporate income tax and non-tax burden so as to increase corporate profits and the income level of residents.