政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/58723

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/58723

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58723

Title:	中國大陸行政事業性收費的租稅排擠之實證研究 The Empirical Study of Crowding-out Effects on Tax Revenue by Administrative Fees in China
Authors:	劉訓嘉 Liu, Syun Chia
Contributors:	吳文傑 Wu, Wen Chieh 劉訓嘉 Liu, Syun Chia
Keywords:	行政事業性收費增值稅營業稅 Administrative fees VAT Business tax
Date:	2012
Issue Date:	2013-07-01 17:49:15 (UTC+8)
Abstract:	中國自從1978年實施經濟改革後，經濟快速成長，至今已經發展成了僅次於美國的第二大經濟體系，由於1994年分稅制的實行，中央政府下放財政的管理權和收入，使得地方政府擁有較多的權力可以做管理和運用，因此造就了行政事業性收費的出現。在中國的賦稅收入當中，「增值稅」和「營業稅」是主要的流轉稅，這兩種稅在總體賦稅收入中占據了相當大的比例，所以我們好奇究竟行政事業性收費的出現會不會對增值稅和營業稅帶來影響。本篇文章的研究目的為中國地方行政事業性收費對於增值稅和營業稅影響的效果為何，因此利用中國12個年份的省市追蹤資料（panel data）來進行分析，並將時間效果以及區域效果分別估計出來。最後，本研究發現行政事業性收費對於增值稅有反向的效果，因為中國的增值稅是屬於中央與地方共享的稅，中央享有75%，地方享有25%，因此地方政府會致力於行政事業性收費的部分，造成增值稅占總預算的比例減少；行政事業性收費對營業稅有反向的影響，營業稅也是屬於共享稅，地方政府擁有大部分的支配權，但是營業稅的稅收還是需要透過提供勞務或服務、轉讓無形資產以及銷售不動產等方式才會被課徵，因此地方政府還是有誘因去增加行政事業性收費地徵收，進而造成營業稅占總預算的比例降低。 Because of the tax reform in 1994, the central government decentralized the management of finances and revenues which allowed local governments to have more power to manage and use them. That was the reason why administrative fees played an important role in government revenues. It is known that the "Value-Added Tax" and "Business Tax" are major turnover taxes in China. Therefore, these two tax revenues account for a considerable proportion in the overall revenues, so we wonder whether the administrative fees will impact on VAT and business tax. The purpose of this study is to discuss how Chinese local administrative charges impacted the VAT and business tax. This study makes use of China`s provinces and cities tracking data (panel data) in 12 years, and we will take time effects and regional effects into consideration. According to the results, we found that administrative charges for VAT have a negative effect, because China`s VAT is the tax which the central and the local government can share with the proportion 75% and 25% respectively. The local government will be committed to charge administrative fees, resulting in the reducing proportion of VAT of the total budget. Administrative fees have the negative effect on business tax. China`s business tax is the tax which the central and the local government can share with the proportion respectively, but the collection of business tax is by providing labor or service, transferring the intangible assets and selling real estate. Therefore local governments still have an incentive to increase the administrative charges to levy business tax and reduce proportion of the total budget.
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Description:	碩士國立政治大學財政研究所 100255025 101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G1002550251
Data Type:	thesis
Appears in Collections:	[Department of Public Finance] Theses

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