Abstract: In China, the revenues of indirect tax, which should be used in origins, are used in consumption places, and the revenues of State-owned capital operation andLand Finance, which should be shared by all the people in the nation, are enjoyed exclusively by local governments. Therefore, there exists in China a phenomenon of the wealth flows from less-developed regions to developed regions. It is a Reverse Fiscal Mechanism, which will widen the income gap among regions. This article measures the size and direction of regional wealth flow among Chinese provincial governments from 2003 to 2014. The results show that during the sample period, the wealth in the nation mainly flows from central and western regions to eastern regions. Further empirical analysis shows that thisReverse Fiscal Mechanismwill widen the urban income gap and the rural income gap between the wealth-input place and the wealth-output place. Hence, we should reform the revenue sharing mechanism of indirect tax and build a fiscal system to share profits.

Key words: Reverse Wealth Flow, Income Gap, Reverse Fiscal Mechanism

摘要： 由于间接税税源地与用税地不一致,本该由全民共享的国有资本经营收益、国有土地使用权出让金收入被地方政府独享,中国的区域之间存在财富从欠发达地区流向发达地区的财富逆流现象,这是一种逆向财政机制,将会扩大区域收入差距。本文测算了2003～2014年中国省级政府之间财富流动的规模和方向,结果表明:在样本期内,财富输入地主要集中在较发达的东部地区,财富输出地主要集中在欠发达的中西部地区。进一步的实证分析表明:区域间财富流动的规模越大,则财富输入地与财富输出地之间的城市居民收入差距、农村居民收入差距也会越来越大。为了消除这一“劫贫济富”的区域逆向财政机制,应逐步建立消费地导向的间接税收入分享机制和“分益制”财政体制。

关键词: 财富逆流, 收入差距, 逆向财政机制