摘要
共同富裕是中国特色社会主义的本质要求,财税政策在扎实推进共同富裕过程中发挥着重要作用。本文基于省级层面数据,对中国共同富裕现实情况进行测度,并实证检验财政收支结构对共同富裕的影响。结果发现,2000—2021年全国共同富裕水平有所提升,民生支出占比、税收与非税比例、直接税占比均对共同富裕水平产生了显著的正向影响,该结果通过了各类内生性和稳健性检验。财政收支结构对不同地区共同富裕的影响呈现出异质性特征,体现了财政收支结构对共同富裕影响的复杂性。基于此,本文提出发挥财税政策作用,优化财政收支结构,助力实现共同富裕的相关政策建议。
Realizing common prosperity is an essential requirement of socialism with Chinese characteristics,and financial and tax policies play an important role in solidly promoting the process of common prosperity.This paper measures the current situation of common prosperity in China based on provincial-level data,and empirically tests the impact of fiscal revenue and expenditure structure on common prosperity.The results show that the level of common prosperity in China have improved from 2000 to 2021.The proportion of people's livelihood expenditure,tax and non-tax ratio,and direct tax proportion all have a significant positive impact on the level of common prosperity,as confirmed by various endogeneity and robustness tests.The impact of fiscal revenue and expenditure structure on common prosperity in different regions shows heterogeneous characteristics,reflecting the complexity of their influence on common prosperity.Based on this,this paper proposes policy recommendations to leverage the role of fiscal and tax policies,optimize the structure of fiscal revenue and expenditure,and help to achieve common prosperity.
作者
宋颜群
商琪
Song Yanqun;Shang Qi
出处
《财政科学》
CSSCI
2024年第4期101-115,共15页
Fiscal Science
基金
山东省人文社会科学课题“山东省促进共同富裕的财税政策研究”(项目编号:2022-YYJJ-03)
济南市市校融合发展战略工程项目“财税专业校研政企协同育人改革项目”(项目编号:JNSX2023051)
山东大学国家治理研究院项目“促进共同富裕的内外协同机制与实现路径研究”(项目编号:23C03)。
关键词
共同富裕
财政收支结构
民生支出
财政收入
Common Prosperity
Fiscal Revenue and Expenditure Structure
People's Livelihood Expenditure
Financial Revenue
作者简介
通讯作者:商琪。
