影響中國大陸地方政府行政事業性收費收入因素之實證研究

在中國大陸1994年分稅制實施之後，由於地方政府租稅收入不足以應付所需支出，因此開始擴張預算外資金收入，其中又以行政事業性收費收入占預算外資金收入的最大宗。過去農民被視為是行政事業性收費最大的負擔者之一，因此中國大陸在2000~2005年當中，進行一連串農村稅費制度改革。本文利用中國大陸2005~2010年省級跨時追蹤資料或稱縱橫資料（panel data），實證檢視在農村稅費改革之後影響各省行政事業性收費收入的因素。綜合隨機效果模型（Random Effect Model）以及雙向固定效果模型（Two-way Fixed Effect Model）的估計結果，我們發現農村在行政事業性收費上面扮演的角色不再重要。取而代之的是國內外企業，特別是以製造業為主的企業，他們躍升成為主要的貢獻者。我們也發現地方政府的租稅收入短絀是行政事業性收費收入擴張的重要因子。至於以往認為行政事業單位的人事退休成本可能是造成行政事業性收費擴大的論點，並沒有獲得本文實證證據的支持。這或許反映中國大陸在行政事業單位逐步精簡改革之後，這些公家單位人事成本不再是地方政府需積極找尋財源的重要原因。最後我們發現沿海經濟發展程度相對較高的省分，其個別省分固定效果較低；而偏遠且經濟發展較落後的省分，其個別省分固定效果較高。這符合我們普遍的預期，也就是說行政事業性收費收入對於偏遠落後省分而言是相對比較重要的補充性財源。

關鍵字

稅費改革；行政事業性收費；預算外資金；租稅收入短絀

並列摘要

The Chinese local government began to raise its reliance on extrabudgetary revenues because its local tax revenues were not sufficient for budgetary expenditures after the 1994 tax reform. The administrative and operating fees have been the major sources of extrabudgetary revenues. In the past decades, farmers were considered as the major victims of these fees; so China had conducted a series of fee reforms in rural areas during the period of 2000~2005. Using the panel data covering 31 provinces between 2005 and 2010, this paper empirically tests whether the determinants of administrative and operating fee revenues have changed in China. Our empirical results obtained from both random effect model and two-way fixed effect model suggest that farmers in the rural areas no longer play the major contributing roles of administrative and operating fees. Alternatively, both domestic and foreign manufacturing enterprises now play more acting roles. Moreover, we find the insufficient tax revenues significantly raise the administrative and operating fee revenues of local government. Furthermore, the sizes of administrative and operating units are not significantly associated with administrative and operating fee revenues. Finally, we find the provincial fixed effects are larger for those inland and less-developed provinces, suggesting administrative and operating fee revenues are relatively more important sources for these provinces.