政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/99176
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51047523      Online Users : 939
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/140.119/99176


    Title: 中國大陸的分權改革與地方政府投資行為－財政誘因的觀點
    Authors: 曹海濤
    Keywords: 中國大陸;財政分權;地方政府投資;財政誘因
    China;fiscal decentralization;local investment;fiscal incentives
    Date: 2012-06
    Issue Date: 2016-07-19 17:19:54 (UTC+8)
    Abstract: 本研究從財政誘因觀點詮釋轉型時期中國大陸地方政府的投資行為。給定地方政府追求稅收或預算極大化的前提，我們認為財政誘因是地方政府於不同轉型階段，呈現不同投資行為的根本原因。由於財政分權改革衍生差異性的稅收制度安排（包括稅率、稅種和稅收管理）， 導致地方政府可獲得之收益來源有所變化。為追求地方財政收益最大化，地方政府會偏向投資那些可以帶來大量財政收入的產業或部門。準此，地方政府在轉型的第一階段（1978- 1993）熱衷投資加工製造業；在第二階段（1994－迄今）則積極投資於基礎設施。
    This paper analyzes local government investments durning China’s reform era. Fiscal incentives are regarded as the principal factor in decisionmaking of local government investment. As the central-local fiscal relations change, the incentive structure of local governments have adapted to fiscal systems. Therefore, the salient differences in local government investments are to respond to the change of revenue resources. Consequently, local governments heavily invest in the processing and manufacturing industry under the revenue-sharing system（RSS）during the 1980s and the early 1990s. The tax-sharing system（TSS）reform in 1994, however, shifts local tax base to business tax and value-added tax. These taxes are closely associated with local infrastructure investment. Accordingly, local governments have plunged into local infrastructure investment since the mid-1990s.
    Relation: 中國大陸研究, 55(2), 1-42
    Data Type: article
    Appears in Collections:[Mainland China Studies] Journal Articles

    Files in This Item:

    File Description SizeFormat
    55(2)p1-42.pdf3466KbAdobe PDF2609View/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