CAJ | 학술논문

＂省管县＂改革与分税制改革都属于分权改革,必然对政府财政竞争产生重要影响。＂省管县＂体制下的政府财政竞争具有如下特点：县级财政竞争是横向财政竞争的核心;县级财政竞争仍以税收优惠为主,直接采取差异化的策略,而财政支出仍是重要的潜在手段;县级财政竞争将加剧地方保护主义与区域间恶性竞争;纵向财政竞争虽层级减少却更加复杂化了,这必将会对县域经济的发展产生重要影响。为促进县域经济发展,应将县级财政竞争纳入制度框架内,避免县级恶性财政竞争,鼓励县级良性财政竞争,引导县级财政竞争中的合作行为。
＂성관현＂개혁여분세제개혁도속우분권개혁,필연대정부재정경쟁산생중요영향。＂성관현＂체제하적정부재정경쟁구유여하특점：현급재정경쟁시횡향재정경쟁적핵심;현급재정경쟁잉이세수우혜위주,직접채취차이화적책략,이재정지출잉시중요적잠재수단;현급재정경쟁장가극지방보호주의여구역간악성경쟁;종향재정경쟁수층급감소각경가복잡화료,저필장회대현역경제적발전산생중요영향。위촉진현역경제발전,응장현급재정경쟁납입제도광가내,피면현급악성재정경쟁,고려현급량성재정경쟁,인도현급재정경쟁중적합작행위。
The reform of province-governing-county system and the reform of tax-sharing system both belong to decentralization reform , which is bound to have a major impact on government fiscal competition. In the province-governing-county system,the fiscal competition has the following characteristics. Inter-county fiscal competition is the core of horizontal fiscal competition. Tax incentives is still the main means of inter-county fiscal competition and the county governments tend to take differentiation strategy directly. The expenditure competition is also an important potential means. Inter-county fiscal competition will intensify the local protectionism and inter-regional vicious competition and the vertical fiscal competition is more complicated although its levels are reduced. These are bound to affect the development of county economy, as it has been proven by the empirical analysis in this paper. In order to promote the development of county economy, we should take the inter-county fiscal competition into institutional framework so as to encourage healthy inter-county fiscal competition and avoid the vicious ones, and guide the inter-county cooperative behavior in the course of inter-county fiscal competition.