English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 50997790      Online Users : 836
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/123282


    Title: 轉型策略、制度變遷與中央－地方關係：中國大陸財政轉移支付之研究
    Transitional Strategy, Institutional Changes and Central-local Relations: An Analysis of the Fiscal Transfer System in China
    Authors: 曹海濤
    Tsao, Hai-Tao
    Contributors: 中國大陸研究
    Keywords: 中國大陸;分權改革;財政轉移支付;中央－地方關係
    China;Decentralization;Fiscal Transfer System;Institutional Changes;Central-local Relations
    Date: 2016-06
    Issue Date: 2019-05-08 09:47:40 (UTC+8)
    Abstract: 中國大陸的財政轉移支付制度呈現反均等化的特徵，本文分析這種反均等化財政轉移支付制度背後的邏輯。我們認為，中國大陸現行財政轉移支付制度的形成及運作，是市場化轉型過程中，中央的改革策略（分權與政府退縮）、財政制度變遷（財政包乾制和分稅制）、中央與地方博弈共同作用的結果。準此，雖然分稅制改革前（1979~1993）與分稅制改革後（1994～迄今）的財政轉移支付都沒有達成均等化目標，但兩者背後的運作機理有所不同。分稅制改革前，財政轉移支付的反均等化是因為中央政府的財政收入大幅減少，由而衍生政府退縮（減少支出）之結果；分稅制改革後，財政轉移支付的反均等化，是中央－地方博弈後制度設計（稅收返還和專項轉移支付）的結果。
    This paper attempts to shed light on institutional foundation of China`s fiscal transfer system which has an anti-equalization effect on imbalanced subnational fiscal revenue and expenditure. We argue that formation and operation of China`s current fiscal transfer system are interactive results of market transformation, central reform strategies (such as decentralization and government retreat) , institutional changes ( such as fiscal contract system and tax-sharing system) , and interactions between central and subnational governments. Therefore, while fiscal transfer either in fiscal contract system ( 1979~1993) or tax-sharing system ( 1994 to date) has failed in carrying out equalization targets, operation mechanisms behind the two differ. Under the fiscal contract system, anti-equalized fiscal transfer is an outcome of reduction of central government`s revenue and government retreat ( reduce spending) due to decentralized reform. In contrast, anti-equalized fiscal transfer under the tax-sharing system results from institutional design ( tax rebates and specific transfer payments) formed by the dynamics of central-local relations.
    Relation: 中國大陸研究, 59(2), 103-133
    Data Type: article
    Appears in Collections:[中國大陸研究 TSSCI] 期刊論文

    Files in This Item:

    File Description SizeFormat
    521.pdf1759KbAdobe PDF293View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback