分税制、转移支付与县域财政差距——基于安徽省个案的研究

根据1998—2007年安徽省61个县(市)财政数据,运用基尼系数和泰尔指数分解法对安徽省县级财政差距进行地区和收入来源分解,结果发现:安徽省县域财政差距呈现扩大趋势,皖南、皖中、皖北的地区分解结果显示区域内部差距对总体差距的贡献率呈现缩小趋势,区间差距对总体不平等差距贡献率呈扩大趋势;县级财力差距的结构分解显示,本级财政收入中的营业税和增值税是县际间财力差距贡献的主要因素,转移支付项目中的专项转移支付、原体制补助税收返还是造成县级财力差异的主要原因,一般性转移支付没有起到均衡县际间财力差距的作用。

A Decomposition of County-level Fiscal Disparities in Anhui Province by Income Sources and Regions

This paper explores the underlying factors shaping fiscal disparities at county level in Anhui province. With a data set containing budgetary figures for 61 county-level jurisdictions of Anhui from 1998 to 2007,we decompose overall fiscal disparities using the Gini and Theil decomposition method. The results indicate that county-level fiscal disparities in Anhui are getting larger,fiscal disparities within regions are getting smaller,and fiscal disparities among regions getting larger. Of all the annual revenue resources,the business tax and value added tax are the primary factors contribute to interregional fiscal disparities. Of all the intergovernmental fiscal transfer items,particular transfer items,old system transfer items and tax refund are primary factors which shape county-level fiscal disparities,and general transfer which is the only transfer item aiming at equalizing fiscal disparities cannot reduce county-level fiscal disparities.