Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂

基于公共预算中性的事权划分及其财力约束研究

本文主要从结构上探讨公共预算的微观制度安排问题。从总体上看,市场在资源配置中起决定性作用。这就要求按税收中性的原则来安排公共预算制度,以保证公共预算的中性。但从结构上看,要保证公共预算中性还需要做到分税中性和转移支付中性,即政府间事权的划分和财力约束机制都要满足税收中性、分税中性、转移支付中性原则。本文在理论上讨论了这一制度安排的实现路径。

我国一般税与市场化程度关系的实证研究

在公共经济的制度安排中,分税制财政体制是核心制度,而税制是这一核心制度的基础。税收中性是税制设计的基本原则,一般税是实现税收中性的重要条件。促进市场化程度的提高是税收中性的重要表征。为此,本文运用动态面板模型对我国一般税与地区市场化程度之间的关系进行了实证分析。结果表明:在我国现行财税体制下,商品劳务一般税和生产要素一般税整体上对市场化程度的提高起到了积极作用。但是,一般税在政府间的现行分税方法却不利于市场化程度的提高,表明现行的分税方式不利于税收中性。在此基础上,本文提出了构建中性税制的政策建议。