论文总字数：22514字

摘 要

随着国内市场开放性的不断深化，各类生产要素和资源存在跨地区流动性不断加强的局面，地区间必然会展开对经济资源和税收资源的争夺活动。税收竞争使得不同地区间的财政经济差距不断扩大，中央政府则通过对财政收入的再分配，借助中央财政转移支付得以实现政府间的财政平衡、维持公共服务均等化。我国的转移支付在一定程度上对公共财政流入、流出方的征税能力和积极性都造成了影响。转移支付机制在整体上强化了地方政府间的税收竞争。

本文尝试从转移支付依赖度和税收努力水平这两个方向反映转移支付对政府间税收竞争影响。并据此进行理论分析数据研究,然后在总量上研究转移支付对税收收入的影响,分析政府公共收入现状，研究政府支出偏好，探究处于不同发展水平下的不同地区间转移支付对税收竞争的影响。为提高我国转移支付的使用效率而研究转移支付对地方政府间税收竞争的影响，以便找到最适合的财政转移支付的力度，调动地方政府税收努力积极性，更有效率且兼顾公平的进行财政再分配。

本文尝试通过阐述转移支付依赖度和税收努力水平的测度，采用数据对比实证分析我国转移支付对税收努力水平的影响。研究税收外部性，分析税收竞争竞次、竞优的转变过程，通过验证两地区的税收努力水平之间的相关性来反映转移支付对不同地区地方政府间税收竞争的影响。

关键词：转移支付；税收努力；逐底竞争；逐顶竞争；税收竞争

Research on the Influence of Transfer Payment on the Tax Competition Between Chinese Government

Abstract

With the deepening of the domestic market opening, all kinds of production factors and resources situation of cross-regional liquidity strengthen regional will expand on the economy and tax resources for the contention. Tax competition makes the fiscal widening economic gap between different regions, the central government by redistribution of fiscal revenue, with the help of the central government transfer payments to achieve intergovernmental fiscal balance, maintain the equalization of public service. To some extent, the transfer payment in China has affected the taxation capacity and enthusiasm of the public finance inflow and outflow. The transfer payment mechanism has strengthened the tax competition among local governments as a whole.

本文尝试借助转移支付和税收努力两个着力点对转移支付对政府间税收竞争影响进行理论分析研究,然后在总量上研究转移支付对税收收入的影响,进而分析政府公共支出现状，研究政府支出偏好，探究地区间不同发展水平下的，转移支付对税收竞争的影响。为我国转移支付发挥效益最大化的目标而研究转移支付对地方政府间税收竞争的影响，以便找到最适合的财政转移支付的力度，调动地方政府税收努力积极性，更有效率且兼顾公平的进行财政再分配。

This paper attempts to reflect the influence of transfer payment on intergovernmental tax competition from the two directions of the degree of transfer payment dependence and the level of tax effort. On the basis of this, we carry out theoretical analysis, data research, and then research on the total transfer payment influence on tax revenue, analyze the present situation of the government public income, research spending preferences, explore the effect of transfer payments on tax competition among different regions under different development levels.To improve the efficiency of the use of transfer payment in China and study the impact of transfer payment on tax competition among local governments, in order to find the most appropriate financial transfer payment, arouse the enthusiasm of local government tax efforts,more efficient and equitable to carry out the financial redistribution.

This paper attempts to analyze the influence of China"s transfer payment on the level of tax effort by illustrating the measure of transfer payment dependence and tax effort level. The study of the externalities of tax and the analysis of the transformation process of competitive bidding and competitive advantage of tax competition is to reflect the influence of the transfer payment on the tax competition among the local governments in different regions by verifying the correlation between the level of tax efforts in the two regions.

Keywords: Transfer payment; Tax effort; Race to the bottom; Race to the top; Tax competition

目 录

摘要 I

Abstract II

第一章　绪论 1

1.1 研究背景 1

1.2 研究意义 1

1.3 研究思路及内容 1

1.4 论文框架 1

第二章　文献综述 2

第三章　转移支付与税收竞争的理论分析 4

3.1 转移支付理论分析 4

3.2 税收竞争理论分析 5

第四章 转移支付与税收努力水平的测度与实证分析 8

4.1 对转移支付财政依赖程度的测度 8

4.2 地方税收努力水平的测度 9

4.3 转移支付对地方税收竞争的影响分析 11

总结及建议 13

致谢 14

参考文献（References） 15

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