关于地级市政府税费收入的相关研究

Understanding China’s City-level Government Revenue

公共财政收入是保障政府履行职能的重要基础之一。本文采用2013-2015年共计283个中国地级及以上城市政府的财政公开数据,完成了对一般公共预算收入中税收收入及其内部各收入款、非税收入及其内部各收入款的统计分析和回归分析,并对税收和非税收入规模的增长速度进行了t检验与Kruskal-Wallis检验。在现行的财政体制下,地方政府应当注重优化收入结构,方能使其资金收入规模稳步提升、结构不断优化,从而在本地经济和社会发展中合理发挥政府职能,促进本地区长足稳定的发展。

Fiscal revenue is an important basis for guaranteeing government’functions.The previous studies have shown that the municipal governments’sources of tax revenue in China is insufficient and non-tax revenue accounted for a higher proportion;this is caused by various factors.Most of those studies about fiscal fiscal revenue,tax revenue of non-tax revenue only.Thus,this study will expand sample selection to municipal level and focus on deconstruct its detailed internal subdivision,aiming to build a more detailed analysis of municipal governments’revenue structure and influential factors.The study uses the financial disclosure data of 283 municipal governments in China from 2013 to 2015 to complete descriptive statistical analysis and regression analysis of general revenue scale,tax revenue,non-tax revenue and their internal subdivision.The study also does t test and Kruskal-Wallis test of the growth rate of tax revenue and non-tax revenue.Under the current fiscal system,the central government needs to design a reasonable income system and the municipal governments should choose different developmental strategy;both level of governments should pay more attention to non-tax revenue,especially its regulation and transparency.The municipal governments should not only expand the scale of government revenue,but also optimize the revenue’s internal structure in order to improve its revenue scale steadily and structural-reasonably.Thus,they can play a more proper role in regional development process and give more contribution to rapid and stable development.