轉(zhuǎn)移支付對省級稅收收入影響的研究
發(fā)布時(shí)間：2018-08-21 13:01
【摘要】：稅收收入和中央對地方政府的轉(zhuǎn)移支付構(gòu)成地方政府財(cái)政收入的首要來源。兩者關(guān)系的研究是財(cái)政學(xué)科的主要內(nèi)容。中央轉(zhuǎn)移支付對省級政府稅收收入的作用研究將會為提高地方政府稅收收入水平,提高地方政府履行事權(quán)能力,提高公共服務(wù)水平,解決當(dāng)前我國地方政府財(cái)權(quán)事權(quán)不匹配問題,實(shí)現(xiàn)公共服務(wù)均等化提供理論依據(jù)。研究轉(zhuǎn)移支付對稅收收入的影響對于保障省級政府財(cái)政穩(wěn)定、完善我國地方稅制系統(tǒng)和轉(zhuǎn)移支付體制具有重要的理論和現(xiàn)實(shí)意義。 論文在存在稅收競爭的前提下,將轉(zhuǎn)移支付因素引入到稅收反應(yīng)函數(shù),基于1997-2012年全國28個(gè)省市的面板數(shù)據(jù),運(yùn)用空間計(jì)量模型來研究轉(zhuǎn)移支付對省級政府稅收收入的影響。文章首先在梳理國內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,從稅收努力和資本流動(dòng)兩個(gè)路徑來進(jìn)行轉(zhuǎn)移支付對省級稅收收入影響的理論研究,然后在總量上研究轉(zhuǎn)移支付對稅收收入的影響,進(jìn)而再做聚類分析,研究轉(zhuǎn)移支付與稅收收入不同關(guān)系時(shí)以及東中西地區(qū)轉(zhuǎn)移支付對稅收收入的影響。論文的結(jié)構(gòu)為：第一章引言部分,主要介紹問題的提出、選題意義、論文研究思路實(shí)證方法、論文結(jié)構(gòu)以及論文的創(chuàng)新和不足之處；第二章為文獻(xiàn)綜述部分,該部分對國內(nèi)外研究轉(zhuǎn)移支付對省級稅收收入影響的相關(guān)文獻(xiàn)進(jìn)行梳理；第三章是當(dāng)前我國轉(zhuǎn)移支付對各省稅收收入影響的理論分析；第四章運(yùn)用空間計(jì)量模型,分析我國各省市轉(zhuǎn)移支付對省級稅收收入的影響；第五章為聚類分析,將各省市按照轉(zhuǎn)移支付與稅收收入的關(guān)系及經(jīng)濟(jì)發(fā)展水平進(jìn)行分類,分析出不同地區(qū)轉(zhuǎn)移支付對稅收收入的影響；第六章論文結(jié)論和政策建議。 在論文所使用的數(shù)據(jù)和方法的基礎(chǔ)上,得到以下結(jié)論。第一,存在稅收競爭的前提下,中央政府對地方政府的轉(zhuǎn)移支付對各省稅收收入有重要的影響,但是對于不同省份的影響程度不同。第二,在對稅收反應(yīng)函數(shù)進(jìn)行總體分析時(shí),省級政府的稅收收入與該政府所獲得的中央轉(zhuǎn)移支付呈顯著的正相關(guān)關(guān)系,即中央轉(zhuǎn)移支付增加時(shí)該省的稅收收入也會增加,反之該省的稅收收入則會減少。第三,在聚類分析中,論文根據(jù)轉(zhuǎn)移支付與稅收收入的關(guān)系,綜合考慮經(jīng)濟(jì)發(fā)展水平等原因,將28個(gè)省份分成兩類：經(jīng)濟(jì)發(fā)展水平較高的稅收收入水平高于轉(zhuǎn)移支付水平的7個(gè)省份和其他21個(gè)省份；東部地區(qū)其他3個(gè)省份、中部地區(qū)省份和西部地區(qū)省份。我們得出的結(jié)論是：經(jīng)濟(jì)發(fā)展水平較高的稅收收入水平高于轉(zhuǎn)移支付水平的7個(gè)省份和東部其余3個(gè)省份,轉(zhuǎn)移支付對稅收收入沒有顯著的影響；對于經(jīng)濟(jì)發(fā)展落后的中西部地區(qū)省份,當(dāng)?shù)氐亩愂帐杖胧艿睫D(zhuǎn)移支付水平的影響,進(jìn)而影響該地區(qū)省份的公共服務(wù)水平。
[Abstract]:Tax revenue and central transfer payment to local government constitute the primary source of local government revenue. The study of the relationship between the two is the main content of the financial discipline. The study on the effect of Central transfer payment on the tax Revenue of Provincial governments will improve the level of tax revenue of local governments, enhance the ability of local governments to carry out their duties, and improve the level of public services. To solve the problem of mismatch of local government financial power and power, and to provide theoretical basis for equalization of public services. It is of great theoretical and practical significance to study the influence of transfer payment on tax revenue in order to ensure the financial stability of provincial government and to perfect the local tax system and transfer payment system. Based on the panel data of 28 provinces and cities from 1997 to 2012, the influence of transfer payment on the tax revenue of provincial governments is studied by using spatial econometric model under the premise of tax competition. On the basis of combing the relevant literature at home and abroad, this paper makes a theoretical study on the impact of transfer payment on provincial tax revenue from the two ways of tax effort and capital flow, and then studies the impact of transfer payment on tax revenue in terms of total amount. Then cluster analysis is done to study the influence of transfer payment on tax revenue when the relationship between transfer payment and tax revenue is different. The structure of the thesis is as follows: the introduction of the first chapter, the introduction of the question, the significance of the topic, the empirical method of the research, the structure of the paper, the innovation and deficiency of the paper; the second chapter is the literature review. The third chapter is the theoretical analysis of the impact of transfer payment on provincial tax revenue; the fourth chapter is the use of spatial measurement model. The fifth chapter is cluster analysis, according to the relationship between transfer payment and tax revenue and the level of economic development. The influence of transfer payment on tax revenue in different regions is analyzed. Based on the data and methods used in this paper, the following conclusions are obtained. First, under the premise of tax competition, the transfer payment of the central government to the local government has an important impact on the tax revenue of each province, but the degree of influence on different provinces is different. Second, in the overall analysis of the tax response function, there is a significant positive correlation between the tax revenue of the provincial government and the central transfer payment obtained by the provincial government, that is, when the central transfer payment increases, the tax revenue of the province will also increase. On the other hand, the province's tax revenue will be reduced. Third, in the cluster analysis, according to the relationship between transfer payment and tax revenue, the paper considers the economic development level and other reasons. The 28 provinces were divided into two categories: 7 provinces with higher levels of economic development than those with higher levels of transfer payments and 21 other provinces; 3 other provinces in the east, central provinces and western provinces. We draw the conclusion that the higher level of economic development is higher than the transfer payment level of the 7 provinces and the other three provinces in the east, transfer payment has no significant impact on tax revenue; For the economically backward provinces in the central and western regions, the local tax revenue is affected by the level of transfer payment, which in turn affects the public service level of the provinces in the region.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45;F812.42
本文編號：2195813
[Abstract]:Tax revenue and central transfer payment to local government constitute the primary source of local government revenue. The study of the relationship between the two is the main content of the financial discipline. The study on the effect of Central transfer payment on the tax Revenue of Provincial governments will improve the level of tax revenue of local governments, enhance the ability of local governments to carry out their duties, and improve the level of public services. To solve the problem of mismatch of local government financial power and power, and to provide theoretical basis for equalization of public services. It is of great theoretical and practical significance to study the influence of transfer payment on tax revenue in order to ensure the financial stability of provincial government and to perfect the local tax system and transfer payment system. Based on the panel data of 28 provinces and cities from 1997 to 2012, the influence of transfer payment on the tax revenue of provincial governments is studied by using spatial econometric model under the premise of tax competition. On the basis of combing the relevant literature at home and abroad, this paper makes a theoretical study on the impact of transfer payment on provincial tax revenue from the two ways of tax effort and capital flow, and then studies the impact of transfer payment on tax revenue in terms of total amount. Then cluster analysis is done to study the influence of transfer payment on tax revenue when the relationship between transfer payment and tax revenue is different. The structure of the thesis is as follows: the introduction of the first chapter, the introduction of the question, the significance of the topic, the empirical method of the research, the structure of the paper, the innovation and deficiency of the paper; the second chapter is the literature review. The third chapter is the theoretical analysis of the impact of transfer payment on provincial tax revenue; the fourth chapter is the use of spatial measurement model. The fifth chapter is cluster analysis, according to the relationship between transfer payment and tax revenue and the level of economic development. The influence of transfer payment on tax revenue in different regions is analyzed. Based on the data and methods used in this paper, the following conclusions are obtained. First, under the premise of tax competition, the transfer payment of the central government to the local government has an important impact on the tax revenue of each province, but the degree of influence on different provinces is different. Second, in the overall analysis of the tax response function, there is a significant positive correlation between the tax revenue of the provincial government and the central transfer payment obtained by the provincial government, that is, when the central transfer payment increases, the tax revenue of the province will also increase. On the other hand, the province's tax revenue will be reduced. Third, in the cluster analysis, according to the relationship between transfer payment and tax revenue, the paper considers the economic development level and other reasons. The 28 provinces were divided into two categories: 7 provinces with higher levels of economic development than those with higher levels of transfer payments and 21 other provinces; 3 other provinces in the east, central provinces and western provinces. We draw the conclusion that the higher level of economic development is higher than the transfer payment level of the 7 provinces and the other three provinces in the east, transfer payment has no significant impact on tax revenue; For the economically backward provinces in the central and western regions, the local tax revenue is affected by the level of transfer payment, which in turn affects the public service level of the provinces in the region.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45;F812.42
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，本文編號：2195813
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