空间异质性下非税收入规模合理化的影响机制——基于341个地级市空间面板模型实证

Analysis on the Influence Mechanism of Non-tax Revenue Rationalizing under Spatial Heterogeneity——Based on the Spatial Panel Data of 341 Prefecture-level Cities

本文分析了2009—2018年我国非税收入呈跨行政区划的空间聚集分布特征;测算Morans’Ⅰ指数发现我国人均非税收入规模呈较为显著的空间相关性。考虑空间异质性,财政收入激励、经济增长、城镇化水平和投资对非税收入规模具有正向效果;财政分权、税收竞争、财政支出效率等因素对本地区非税收入规模具有反向效果。而对相邻地区,财政分权、财政收入激励、财政支出效率等因素则具有正向效果,税收竞争具有反向效果。部分因素(财政支出效率与城镇化水平)的作用效果由于空间因素的加入发生了相反的变化。最后,针对以上分析提出相应对策建议。

The paper sorts out the policy reform chronology of China’s non-tax revenue since the reform and opening up.From 2009 to 2018,China’s non-tax revenue presents the spatial aggregation and distribution characteristics across administrative divisions.Morans’Ⅰindex shows that the per capita non-tax income scale in China has a significant spatial correlation.In the construction of the spatial panel model,this paper has discussed the influence of fiscal and economic factors on the scale of non-tax revenue.Considering spatial heterogeneity,fiscal revenue incentive,economic growth,urbanization level and investment have positive effects on the scale of non-tax revenue.Fiscal decentralization,tax competition,fiscal expenditure efficiency and other factors have a negative effect on the scale of non-tax revenue in the region.For the non-tax scale of neighboring areas,fiscal decentralization,fiscal revenue incentive,fiscal expenditure efficiency,economic growth,urbanization level and investment have a positive effect on the non-tax scale of neighboring areas,while tax competition has a negative effect.At the same time,the effects of some factors(fiscal expenditure efficiency and urbanization level)have the opposite change due to the addition of spatial factors.In addition,the impact of economic factors such as economic growth and urbanization level on the scale of non-tax income is inevitable in the process of economic development.With the evolution of economic development stage,the influence of the whole society’s fixed asset investment on the scale of non-tax income will be weaker and weaker.Finally,corresponding countermeasures and suggestions are put forward according to the above analysis.