论文部分内容阅读
在我国现行财政分权制度下,省级政府与中央就共享税种税收收入的分成办法早已确立,但是,对于处于基层的县级政府如何与上级政府进行分成,并无统一的法规规定。通过2002-2007年全国县级财税收入面板数据,测算出县级政府和上级政府间在共享税种税收收入上的实际分享比例,并进一步考察这种分享比例的变化对县域经济增长的影响。实证分析结果显示,若共享税种税收收入中,县级政府所分享比例提高,可有效刺激县域经济的增长。这意味着,我国下一步税制改革设计中应充分考虑共享税分享规则对地方经济的刺激效应,以促进地方优化经济增长的方式。
Under the current system of fiscal decentralization in our country, the method of dividing the revenue from the tax revenue by the provincial governments and the Central Government has already been established. However, there is no uniform regulation on how the county-level governments at the grassroots level should share with higher-level governments. Based on the panel data of county-level fiscal revenue and revenue from 2002 to 2007, the actual proportion of tax revenue sharing between county-level governments and higher-level governments was calculated and the impact of the change of share ratio on the county economic growth was further investigated. The results of empirical analysis show that if the tax revenue of the shared tax increases, the share of the county-level governments will increase, which can effectively stimulate the growth of the county economy. This means that in the next step of tax system reform and design in our country, we should fully consider the stimulation effect of the sharing tax sharing rules on the local economy so as to promote the local ways of optimizing the economic growth.