经济开放对地方财政收入规模及结构的影响实证分析

使用中国1999—2007年度省级面板数据,实证分析了经济开放对地方财政收入规模和内部相对结构变化的作用。研究表明:贸易开放度的提高显著增加了地方个人所得税、行为税、财产税和非税收入,整体上也引起地方财政总收入的增加;并使地方财政收入中个人所得税、财产税和非税收入比重上升,城建税收入比重下降。投资开放的提升显著增加了地方营业税、个人所得税、行为税、非税及预算外收入,同时减少了地方增值税和企业所得税收入,总体上对地方财政收入有负效应;并提高了地方财政收入中营业税、个人所得税、行为税、财产税、非税收入及预算外收入的比重。由于外资和外贸对经济及税基的作用差异、现行分税制、地方各项财政收入自身特征、地方政府基于多元目标为促进外资投资呈现出的策略行为等,使经济开放对地方各项财政收入规模及其相对结构的影响具有复杂和非一致性。

An Empirical Analysis of the Impact of Economic Openness on Local Fiscal Revenue and Structure

This paper empirically analyzes the influence of economic openness on local fiscal revenue and relative structure changes,using the panel data of China’s provinces from 1999 to 2007.The empirical results are as follows: the increased trade openness increases local individual income tax,behavior tax,property tax and non-tax revenue significantly,induces the increase of local total fiscal revenue,raises the proportion of IIT,PT and non-tax,but reduces the proportion of city maintenance and construction tax;the increased investment openness increases local business tax,IIT,BT,non-tax and extra-budget revenue significantly,reduces local revenue of domestic value-added tax and corporate income tax,raises the proportion of business tax,IIT,BT,PT,non-tax and extra-budget revenue,and has a negative effect on local total fiscal revenue on the whole.The different influences of foreign investments and trades on economy and tax base,the existing tax distribution system,the characteristics of local fiscal revenue,local governments’ game behaviors for multi-objectives are the reasons that economy openness has complex and non-coherent effects on local fiscal revenue and structure.Finally,this paper concludes with some policy recommendations.