摘要
笔者基于手动搜集全国区县的预决算公开数据,构建了 2018年与2019年区县级政府的财政收支数据库.通过分析区县级政府各项财政收支的典型事实,研究发现:区县级政府税收收入占一般公共预算支出比值的全国中位数不到20％;货物和劳务税类收入占区县级政府税收收入比重的中位数约60％;来自上级(各级)政府的转移性收入占一般公共预算支出占比中位数约为80％;土地三项与一般公共预算支出比值的全国中位数约为10％.因此,从更长时期看,考虑增加区县级政府财产类课税如房地产税收入占比,增加财政收入的稳定性;房地产税本身的税制设计中,需要结合本国国情更多考虑有利于收入稳定的元素;应进一步减少对转移支付的依赖程度,提高自有收入占比,提高财政资金使用效率;应减少对土地出让的依赖程度,逐步调整区县财政的运行模式,服务于现代财政制度的构建.
Abstract
This research presents a hand-collected dataset of county-level governments'final accounts of revenue and expenditure in China for the years 2018 and 2019.The main findings are:(1)Tax revenue constitutes less than 20％of general budget expenditure;(2)Revenues from goods and services taxes comprise approximately 60％;(3)Transfers from higher-level governments are a significant source of revenue for county-level governments,accounting for around 80％of general budget expenditure;(4)Land-related revenues constitute about 10％of general budget expenditure.This paper argues that county-level governments should rely more on real property taxes to maintain stability,reduce dependence on fiscal transfers to enhance autonomy,and decrease reliance on land-related revenues.The study concludes that local public finance needs to be reformed to adopt a new pattern.
基金项目
国家社会科学基金(23BJY028)
国家自然科学基金(71804208)
中央财经大学"青年英才"培育支持计划(QYP2201)
中央财经大学研究生教育教学改革研究项目(2023)(ZCJG202301)
维普
万方数据