财税与公共管理学院知识库

财政是国家治理的基础和重要支柱，良好的财政收支关系是实现经济高质量发展、实现中华民族伟大复兴的必要保障。自2013年以来，我国财政在取得突出成绩的同时，也面临严峻考验，尤其是县级财政收支矛盾凸显。在这一背景下,基于税收是最主要的收入形式，提升县级政府税收努力对缓解县级政府财政收支矛盾就有重要作用。“扩权强县”改革作为一次涵盖经济行政领域的综合性改革，其实质是通过扩大县级政府经济权限和社会管理权限，以达到提高县级政府行政效率和发展经济动力的目的，其所引至的县级政府权力环境重塑和激励制度变化会对县级政府税收努力产生重要影响。故探究扩权强县政策对县级政府税收努力的影响机制与效果，对提高县级政府税收努力、缓解当前财政收支矛盾，具有重要现实意义。

论文理论分析部分在已有研究基础上，对扩权强县改革内容、改革效应进行梳理分析，结合对县级政府税收努力的影响因素，通过乘数理论、税收契约理论和税收竞争理论，深入分析了扩权强县政策对县级政府税收努力的影响机制与路径。基于扩权强县政策对县级政府税收努力的影响机制，提出三个假设：扩权强县政策会提升改革县级政府税收努力；扩权强县政策对改革县级政府税收努力的提升效果存在关于经济因素的异质性；扩权强县政策对税收努力的影响具有正向空间溢出效应。

论文实证检验部分选取黑龙江、河北、河南、湖北、安徽、浙江、广东、辽宁和湖南，共九个省份的2000-2007年县级面板数据，使用税柄法构造地方政府税收努力这一主要被解释变量，并以扩权强县政策实施作为节点构造双重差分及空间双重差分模型，探究扩权强县政策与地方政府税收努力之间的关系。实证结果表明：扩权强县政策对改革县的税收努力起到正向促进作用，县级政府税收努力同县域经济发展水平、转移支付呈负相关关系，同县域产业结构、县域规模以上工业企业产值呈正相关关系。从异质性分析来看，实施扩权强县政策后，东部县级政府税收努力不增反降，中部、东北地区县级政府税收努力明显提高。为进一步研究扩权强县政策的空间效应，将双重差分模型和空间模型嵌套以构建空间双重差分模型。研究发现，扩权强县政策不仅对改革实验组税收努力具有正向激励作用，对改革对照组同样产生影响，产生正向空间外溢效应。

基于理论与实证分析结果，提出以下建议：第一，深化扩权强县政策。应继续增强县级政府管理权限，维持扩权强县政策对县域经济发展的推动作用，并提升县级政府税收努力，缓解县级政府财政压力。第二，适当赋予地方政府更多财政自主权。在赋予地方政府更多财政收入支配权的同时，减少地方政府对于转移支付的依赖度。第三，扩权强县政策更应具有区域特性。县级政府在提高税收努力时，还需考虑到地方经济发展状况。第四，重视科学治税、依法治税。尽管扩权强县政策可以有效提高地方政府税收努力，但这一税收努力的提高应在科学治税、依法征税范畴内。

Finance is the foundation and important pillar of national governance. A good relationship between fiscal revenue and expenditure is a necessary guarantee for achieving high-quality economic development and realizing the great rejuvenation of the Chinese nation. Since 2013, China 's finance has made outstanding achievements, but also faces a severe test. On the one hand, the trend of increasing fiscal deficits, continuous efforts to reduce taxes and fees, and insufficient financial resources has once again emerged, and the contradiction between local finance, especially county-level finance, has become prominent. In this context, as the most important form of fiscal revenue, tax revenue plays an important role in alleviating the contradiction between fiscal revenue and expenditure of county-level governments. As a comprehensive reform covering the economic and political fields, the essence of " expanding power and strengthening county " reform is to improve the administrative efficiency of county-level governments and promote economic development by expanding the economic and social management powers of county-level governments. The reshaping of the power environment and the change of the incentive system of the county-level government will have an important impact on the tax efforts of the county-level government. Therefore, it is of great practical significance to explore the influence mechanism and effect of ' expanding the power and strengthening the county ' on the tax efforts of the county-level government.

In the part of theoretical analysis, based on the existing research, this paper combs and analyzes the reform content and reform effect of ' expanding power and strengthening county ', and combines the influencing factors of county-level government tax efforts. Through multiplier theory, tax contract theory and tax competition theory, this paper deeply analyzes the influence mechanism and path of ' expanding power and strengthening county ' on county-level government tax efforts. Based on the influence mechanism of " expanding power and strengthening county " on the tax efforts of county-level governments, this paper puts forward three possible hypotheses : the reform of " expanding power and strengthening county " will enhance the tax efforts of county-level governments ; the effect of the reform of " expanding power and strengthening county " on the tax efforts of the county government is heterogeneous about economic factors. The reform of " expanding power and strengthening county " has a positive spatial spillover effect on tax efforts.In the part of theoretical analysis, based on the existing research, this paper combs and analyzes the reform content and reform effect of ' expanding power and strengthening county ', and combines the influencing factors of county-level government tax efforts. Through multiplier theory, tax contract theory and tax competition theory, this paper deeply analyzes the influence mechanism and path of ' expanding power and strengthening county ' on county-level government tax efforts. Based on the influence mechanism of " expanding power and strengthening county " on the tax efforts of county-level governments, this paper puts forward three possible hypotheses : the reform of " expanding power and strengthening county " will enhance the tax efforts of county-level governments ; the effect of the reform of " expanding power and strengthening county " on the tax efforts of the county government is heterogeneous about economic factors. The reform of " expanding power and strengthening county " has a positive spatial spillover effect on tax efforts.

In the empirical analysis part, we select the county-level panel data of nine provinces in China from 2000 to 2007, including Heilongjiang, Hebei, Henan, Hubei, Anhui, Zhejiang, Guangdong, Liaoning and Hunan, and use the ' tax handle method ' to construct the main explanatory variable of local government tax efforts, and use the reform implementation of ' expanding power and strengthening county ' as a node to construct a double difference and spatial double difference model to explore the relationship between the policy of ' expanding power and strengthening county ' and local government tax efforts. The empirical results show that ' expanding power and strengthening county ' plays a positive role in promoting the tax efforts of reform counties. The tax efforts of county governments are negatively correlated with the level of county economic development and transfer payments, and positively correlated with the county industrial structure and the output value of industrial enterprises above county scale. This conclusion is still valid under multiple robustness tests. From the perspective of heterogeneity analysis, the tax efforts of county-level governments in the eastern region decreased after the reform of " expanding the power and strengthening the county, " while the tax efforts of county-level governments in the central and northeastern regions decreased significantly after the reform of " expanding the power and strengthening the county. " In order to further study the spatial effect of ' expanding power and strengthening county ' on the tax efforts of county-level governments, the double difference model and the spatial model are nested, and the spatial double difference model is constructed to study the spatial effect of ' expanding power and strengthening county ' on the tax efforts of county-level governments. The results show that the reform not only has a positive incentive effect on the tax efforts of the reform experimental group, but also has an impact on the reform control group, which improves the tax efforts of the neighboring county governments and has a positive spatial spillover effect. This conclusion is still robust under multiple robustness tests.

Based on the above empirical results, the following suggestions are put forward : First, deepen the reform content of ' expanding power and strengthening county '. Continue to strengthen the management authority of county-level governments to maintain the role of reform in promoting county-level economic development, and enhance county-level government tax efforts to ease county-level government financial pressure. Second, give local governments more financial autonomy. While giving local governments more fiscal revenue control, reducing local governments ' dependence on transfer payments may be a policy choice to enhance local governments ' tax efforts. Thirdly, the policy of ' expanding power and strengthening county ' should have more regional characteristics and should not adopt a one-size-fits-all policy. County-level governments need to take into account local economic development when raising tax efforts. Fourth, attach importance to scientific taxation and taxation according to law. Although " expanding power and strengthening county " can effectively improve the tax efforts of local governments, the improvement of this tax effort should be within the scope of scientific taxation and taxation according to law. In other words, although decentralization reform has increased local government tax incentives, it should be actively taxed within the framework of the tax law, rather than overtaxed.