减税对地方财政自给能力的影响与政策选择
刘生旺 1赵文生1
作者信息
摘要
近年来,伴随减税降费政策的推行,地方财政自给能力下降问题引起了社会的广泛关注.本文利用2009-2019年省级面板数据分析了减税政策对地方财政自给率的影响.实证检验发现:(1)减税显著降低了地方财政自给率.(2)机制分析表明,减税主要通过减少人均财政收入降低了地方财政自给率.减税也导致人均财政支出下降,但财政支出的刚性特征使得财政支出的下降无法抵消财政收入下降带来的财政自给率下降.(3)减税对地方财政自给率的影响在地区间存在异质性.(4)地方政府为应对减税对财政自给率的冲击,收入方面增加了对非税收入和中央转移支付资金的依赖,支出方面缩减了城乡社区支出的规模和比重,但一般公共服务支出却显著增加.(5)调节效应表明,地方财政支出责任的减少可以有效缓解减税对地方财政自给率的冲击.本文的研究结论为中国完善财政体制、应对减税造成的地方财政自给能力下降具有重要启示.
Abstract
In recent years,along with the im-plementation of tax and fee reduction policies,the issue of declining local fiscal self-sufficiency has attracted widespread social attention.This article analyzes the impact of the tax reduction policy on the local fiscal self-sufficiency rate using provincial panel data from 2009-2019.The empirical test finds that:(1)Tax reduction significantly reduces the local fiscal self-sufficiency rate.(2)Mechanism analysis shows that tax reduction reduces the local fiscal self-sufficiency rate mainly by reducing per capita fiscal revenue.Tax reduction also led to a decline in per capita fiscal expenditures,but the rigidity of fiscal expenditures makes the decline in fiscal expenditures unable to offset the decline in fiscal revenues brought about by the decline in the rate of fiscal self-sufficiency.(3)The impact of tax reduction on local fiscal self-sufficiency rates is heterogeneous across regions.(4)In order to cope with the impact of tax cuts on the fiscal self-suffi-ciency rate,local governments have increased their reliance on non-tax revenues and central transfer funds in terms of revenues,and in terms of expend-itures,they have downsized the scale and proportion of urban and rural community expenditures,while their general public service expenditures have been increasing significantly.(5)The moderating effect shows that the reduction of local fiscal expenditure responsibility can effectively mitigate the impact of tax reduction on the local fiscal self-sufficiency rate.The findings of this article provide important insights for China to improve its fiscal system and cope with the decline in local fiscal self-sufficiency caused by tax reduction.
关键词
减税/财政自给率/财政收支Key words
Tax reduction/Fiscal self-suffi-ciency rate/Fiscal revenue and expenditure引用本文复制引用
出版年
2024
NETL
NSTL
万方数据