| dc.contributor | 中國大陸研究 | - |
| dc.creator (作者) | 曹海濤 | - |
| dc.creator (作者) | Tsao, Hai-Tao | - |
| dc.date (日期) | 2016-06 | - |
| dc.date.accessioned | 8-May-2019 09:47:40 (UTC+8) | - |
| dc.date.available | 8-May-2019 09:47:40 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-May-2019 09:47:40 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/123282 | - |
| dc.description.abstract (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。 | - |
| dc.description.abstract (摘要) | 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. | - |
| dc.format.extent | 1801227 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 中國大陸研究, 59(2), 103-133 | - |
| dc.subject (關鍵詞) | 中國大陸;分權改革;財政轉移支付;中央－地方關係 | - |
| dc.subject (關鍵詞) | China ; Decentralization ; Fiscal Transfer System ; Institutional Changes ; Central-local Relations | - |
| dc.title (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 | - |
| dc.title (題名) | Transitional Strategy, Institutional Changes and Central-local Relations: An Analysis of the Fiscal Transfer System in China | - |
| dc.type (資料類型) | article | - |
