CAJ | 학술논문

继“税收超经济增长”之后，地方政府非税收入规模的超常增长已成为新的财税研究热点。本文以此为分析对象，在中国式分权模式下构建地方政府财政收支决策模型，探讨地方税收竞争、公共支出压力与非税收入增加之间的内在关系，继而利用2000—2011年省际动态面板数据验证相关推论。结论表明，政府间税收竞争强度、以及地方财政支出压力的增加，均会导致非税收入规模的扩大；而通过提高财政收入分权水平，提升地方收入自给率，则能够抑制地方对非税收入的依赖。最后，本文就合理管控地方非税收入规模提出了相关的建议。
계“세수초경제증장”지후，지방정부비세수입규모적초상증장이성위신적재세연구열점。본문이차위분석대상，재중국식분권모식하구건지방정부재정수지결책모형，탐토지방세수경쟁、공공지출압력여비세수입증가지간적내재관계，계이이용2000—2011년성제동태면판수거험증상관추론。결론표명，정부간세수경쟁강도、이급지방재정지출압력적증가，균회도치비세수입규모적확대；이통과제고재정수입분권수평，제승지방수입자급솔，칙능구억제지방대비세수입적의뢰。최후，본문취합리관공지방비세수입규모제출료상관적건의。
While the over-GDP increasing tax revenue remains as one critical topic for economic studies, the extraordinary growth of local non-tax revenue has turned out to be the new hotspot. Targeting at the later issue, this paper attempts to construct a budget decision model under China＇s decentralization framework, so as to clarify the interaction between inter-governmental tax competition, public expenditure pressure and the growth in non-tax revenue, with corresponding empirical test based on the provincial data from 2000 to 2011. It has been revealed that the rise in the intensity of tax competition and fiscal pressure would promote the expansion of non-tax revenue, while the increase of revenue self- sufficiency could produce opposite effects. As a sum, policy implication is proposed concerning the reasonable control of non-tax revenue.