| 中国地区间财力差异的变化趋势及因素分解 |
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| 引用本文： | 刘亮.中国地区间财力差异的变化趋势及因素分解[J].财贸研究,2007(1):65-72. |
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| 作者姓名： | 刘亮 |
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| 作者单位： | 中共河北省委党校,河北,石家庄050061;财政部科研所,研究生部,北京100036 |
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| 基金项目： | 河北省科技厅软科学研究资助课题“区域协调发展:地区间财力差异与调节”(编号:054072263D-7)的阶段性成果 |
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| 摘 要： | 本文利用Theil系数和分项收入分解方法从空间层面和构成层面对财力进行了地区分解和结构分解,以反映近年来中国地区间财力差异的变化趋势。从财力的空间层面看,地区间的产业结构层次、区域性的税收优惠政策和财政包干体制是导致地区间财力差异的重要原因;从财力的结构层面看,将营业税划为地方税、增值税和消费税税收返还以及所得税基数返还等保持既得利益的转移支付形式也是造成地区间财力差异的重要原因。
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| 关 键 词： | 地区间财力差异 变化趋势 地区分解 结构分解 |
| 收稿时间： | 2006-11-06 |
| 修稿时间： | 2006-11-06 |
The Decomposition and Changing Tendency of Regional Financial Disparity in China |
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| LIU Liang.The Decomposition and Changing Tendency of Regional Financial Disparity in China[J].Finance and Trade Research,2007(1):65-72. |
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| Authors: | LIU Liang |
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| Institution: | Party School of Hebei Provincial Committee of the CPC, Shijiazhuang 050061 ; Research Institute for Fiscal Science, Ministry of Finance, PRC, Beijing 100036 |
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| Abstract: | This thesis utilizes two decomposition methods to analyze the regional financial disparity. Viewed on space, the financial disparity between eastern coastal provinces was decisive factor for the disparity. Viewed on structure, regional financial disparity can be divided into two effects, the revenue effect and the transfer payment effect. Based on these analyses, this article concludes that business tax and tax rebates are the most important factors for regional financial disparity. Then it puts forward some countermeasures to adjust the financial disparity between regions and improve the financial system. |
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| Keywords: | regional financial disparity changing tendency regional decompasition structural decomposition |
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