CAJ | 학술논문

本文采用多种分析方法研究我国区域财政收入差异的核心成因。首先利用基尼系数分解法，考察了2003—2010年各类财政收入来源对人均财政收入差异的贡献，发现在此期间区域间人均GDP差异呈现出先增加后缩小的趋势，人均财政收入差异虽呈现出收敛态势，但仍然非常显著，远大于人均GDP差异，导致该现象的关键因素是营业税。由于营业税主要源于第三产业，本文继而采用主成分分析法和面板数据模型进一步讨论了产业发展对区域间人均财政收入差异的影响，得出第三产业的发展是区域财政收入差异形成的核心原因的结论。该结论对缩小区域财政差异的政策选择有启发作用。
본문채용다충분석방법연구아국구역재정수입차이적핵심성인。수선이용기니계수분해법，고찰료2003—2010년각류재정수입래원대인균재정수입차이적공헌，발현재차기간구역간인균GDP차이정현출선증가후축소적추세，인균재정수입차이수정현출수렴태세，단잉연비상현저，원대우인균GDP차이，도치해현상적관건인소시영업세。유우영업세주요원우제삼산업，본문계이채용주성분분석법화면판수거모형진일보토론료산업발전대구역간인균재정수입차이적영향，득출제삼산업적발전시구역재정수입차이형성적핵심원인적결론。해결론대축소구역재정차이적정책선택유계발작용。
The authors study the critical cause of regional disparity of per capita fiscal revenues of China by several analytical methods. Based on statistical data of all provinces from 2003 to 2010, this paper analyses the regional difference of fiscal revenues. The authors find that the discrepancy of per capita GDP enlarged and then narrowed. Meanwhile, the disparity of per capita fiscal revenues is very significant, although it shrank during this period. By decomposing the Gini coefficient, the authors investigated the degree that all sources of fiscal revenues contributes to the difference of fiscal revenues, and the result shows that business tax is the key issue to such discrepancy. In addition, the authors verified that the tertiary industry is the most influencial factor upon the regional discrepancy of fiscal revenues by using Principal Component Analysis. Furthermore, we examined this result in light of the panel data from 2003 to 2010. Therefore, the regional disparity of tertiary industry is the major cause to that of fiscal revenues. On the basis of above analysis, the paper provides suggestions for policy-makers.