摘要
本文采用多种分析方法研究我国区域财政收入差异的核心成因。首先利用基尼系数分解法,考察了2003-2010年各类财政收入来源对人均财政收入差异的贡献,发现在此期间区域间人均GDP差异呈现出先增加后缩小的趋势,人均财政收入差异虽呈现出收敛态势,但仍然非常显著,远大于人均GDP差异,导致该现象的关键因素是营业税。由于营业税主要源于第三产业,本文继而采用主成分分析法和面板数据模型进一步讨论了产业发展对区域间人均财政收入差异的影响,得出第三产业的发展是区域财政收入差异形成的核心原因的结论。该结论对缩小区域财政差异的政策选择有启发作用。
The authors study the critical cause of regional disparity of per capita fiscal revenues of China by several analytical methods. Based on statistical data of all provinces from 2003 to 2010, this paper analyses the regional difference of fiscal revenues. The authors find that the discrepancy of per capita GDP enlarged and then narrowed. Meanwhile, the disparity of per capita fiscal revenues is very significant, although it shrank during this period. By decomposing the Gini coefficient, the authors investigated the degree that all sources of fiscal revenues contributes to the difference of fiscal revenues, and the result shows that business tax is the key issue to such discrepancy. In addition, the authors verified that the tertiary industry is the most influencial factor upon the regional discrepancy of fiscal revenues by using Principal Component Analysis. Furthermore, we examined this result in light of the panel data from 2003 to 2010. Therefore, the regional disparity of tertiary industry is the major cause to that of fiscal revenues. On the basis of above analysis, the paper provides suggestions for policy-makers.
出处
《财贸经济》
CSSCI
北大核心
2012年第9期40-47,共8页
Finance & Trade Economics
基金
国家社会科学基金项目“地方对中央遵从与背离矛盾行动中的国家选择--基于政府对财政制度影响力调查的分析”(09XFX022)
教育部人文社会科学研究项目“地方政府对财政的影响力研究”(09YJAZH076)
中央高校基本科研业务费“创新团队专项资金资助”(JBK120502)的支持
关键词
人均财政收入
基尼系数
营业税
第三产业
Per Capita Fiscal Revenues, Gini Coefficient, Business Taxes, Tertiary Industry