分税制下云南省财政收支演变的原因探析

An Analysis of the Reasons for the Evolution of Financial Revenue and Expenditure in Yunnan Province under the Tax-Sharing System

分税制改革以来,云南省财政支出大量依赖中央转移支付成为云南省财政的一个显著特点。考察中央转移支付与云南省财政的关系发现:云南省由分税制改革初期的净上划省逐渐转变成为一个净补助省,这条发展变化的轨迹有别于其他省份。分析原因主要为:现行分税制下共享税源的分配在中央与云南省之间严重失衡和云南省财政收入具有一定的特殊性。改善中央财政与云南省财政之间的关系主要可以从不断完善转移支付制度和加强云南省财政自身的建设两方面进行。

Since the tax-sharing system reform,the reliance on central government's transfer payment for financial expenditure has become a prominent feature of Yunnan Province.After investigating the relationship between the transfer payment and provincial finance in Yunnan,it is found that Yunnan has changed from tax deliverer to a net subsidized province.This developmental path is different from other provinces,and major reasons are analyzed from the following two aspects.On the one hand,the distribution of shared tax sources under the current tax-sharing system is seriously unbalanced between the central government and Yunnan Province.On the other hand,the revenue of Yunnan has its own peculiarities.Continuous upgrading the transfer payment system and strengthening fiscal construction of Yunnan Province are the major approaches to improve the relationship between central finance and provincial finance.