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    題名: 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
    作者: 曹海濤
    Tsao, Hai-Tao
    貢獻者: 中國大陸研究
    關鍵詞: 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
    日期: 2016-06
    上傳時間: 2019-05-08 09:47:40 (UTC+8)
    摘要: 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.
    關聯: 中國大陸研究, 59(2), 103-133
    資料類型: article
    顯示於類別:[中國大陸研究 TSSCI] 期刊論文

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