作　　者： ;

机构地区： 河北经贸大学财政税务学院

出　　处： 《财经科学》 2021年第6期105-117,共13页

摘　　要： 面对经济下行压力和经济内循环为主体的新的发展格局,“十四五”时期,中国将继续实施减税政策。本文利用中国内地31个省份数据,研究了减税政策对政府支出效率的影响,同时研究了减税政策影响政府支出效率的内在逻辑。研究表明,减税政策的实施能够促进政府支出效率的提升,其内在逻辑为,减税政策的实施增加了财政压力,地方政府为缓解财政压力,就必须精打细算、优化财政支出结构,从而提高政府支出效率;在给予相同的减税政策时,地方政府的财政自主权越大、财政透明度越高,则政府的财政支出效率越高。 In the face of economic downward pressure and the new development pattern of economic internal circulation as the main body,China is likely to continue to implement tax reduction policy during the“14th five-year plan”period.Using Chinese mainland data from 31 provinces,this paper researches on the impact of tax cuts on the efficiency of government expenditure.Meanwhile,this paper researches on the internal logic of tax reduction policies affecting the efficiency of government expenditure.Finally,this paper studies the different influence of tax reduction policy on different local governments.The research shows that the implementation of tax reduction policy can promote the efficiency of government expenditure.And the internal logic is that the implementation of tax reduction policy increases the financial pressure,so the local government optimizes the structure of fiscal expenditure to improve the efficiency of government expenditure.When the local government's financial autonomy is greater,the financial transparency is higher,and the government scale is smaller in a certain range,the government's fiscal expenditure efficiency is higher when giving the same tax reduction policy.

关 键 词： 减税 财政支出效率 减税替代效应 财政支出结构

领　　域： [经济管理—财政学]