中国税收增长之谜——从征管权到收益权的再研究

The Mystery of China’s Tax Growth——A Further Research From the Right of Tax Collection and Administration to the Right of Tax Revenue

本文基于我国税收分权改革实践,对税收分成制度的税收增长激励效应进行了理论研究和实证分析。研究发现,在税权改革过程中,税收征管权集中难以解释我国税收长期增长的现象,保障地方税收收益权才是中国税收持续增长的动力之源;与此相关的地方政府税收收入分成制度,通过激励地方政府扩大税基和提升税收征管效率两条途径促进了地方税收增长,且税收收入分成制度具有结构效应,以营业税为主的地方税分成产生的税收激励效应最为明显,增值税分成次之,企业所得税分成的税收激励效应最小。本文认为我国应在现有的央地财政体制机制下,进一步完善财政收入分权机制,建立权责清晰、财力协调、区域均衡的央地财政关系新格局,深入推进省以下地方政府收入分权制度改革,以使各级地方政府获得更多的税收收益权,确保税收持续增长。

Based on the practice of tax decentralization reform in China, this paper conducts theoretical research and empirical analysis on the tax growth incentive effect of the tax sharing system. The study found that in the process of tax right reform, the concentration of tax collection and administration rights is difficult to explain the phenomenon of long-term growth of China’s tax revenue, and the protection of local tax revenue rights is the source of the continuous growth of China’s tax revenue.The related local government tax revenue sharing system promotes the growth of local tax revenue by incentivizing the local government to expand the tax base and improving the efficiency of tax collection and administration. In addition, the tax revenue sharing system has a structural effect. The tax incentive effect generated by the business tax-based local tax share is the most obvious, followed by the value-added tax share, and the corporate income tax share has the smallest tax incentive effect. This paper believes that under the existing central and local financial systems and mechanisms, China should further improve the fiscal revenue decentralization mechanism, establish a new pattern of central and local financial relations with clear powers and responsibilities, coordination of financial resources, and regional balance, deepen the reform of the income decentralization system for local governments below the provincial level, and enable local governments at all levels to obtain more tax revenue rights, so as to ensure the continuous growth of tax revenue.