我国地域辽阔,东部、中部和西部地区在经济发展、产业结构等方面存在着显著区别,导致区域间财政收入存在着差异性。通过对1997～2008年有关财政数据的梳理和研究,发现无论是从财政收入总量还是从人均财政收入来看,总体上东部地区省份要高于中部和西部省份,而中部和西部省份则不存在明显的差别。预算外资金有助于缩小省际间财政收入的差异性,而中央财政转移支付收入在缩小省际间财政收入差异性方面则在不同区域有着不同的作用。从财政收入与GDP的关系来看,不同区域省份间财政收入占GDP的比重也存在着明显差别。一般预算收入以税收收入为主要来源,省际间税收收入占一般预算收入比重也存在着重大差别,尤其是东部地区省份间和西部地区省份间。%China has a vast territory,there existed significant differences in economic development,industrial structure and etc.in the eastern,central and western regions which led to inter-regional differences in fiscal revenue.Through the categorization and study on the related financial data from 1997 to 2008,the paper found that either from the total revenue or from revenue per capital terms,the eastern provinces was higher than central and western provinces on the whole,while the central and western provinces were not significant differences.Extra-budgetary funds helped to reduce inter-provincial differences in fiscal revenue,while the income of the central government＇s transfer payments in narrowing the inter-provincial differences in fiscal revenue had different roles in different regions.From the relationship between income and GDP,in different provinces there were significant inter-regional differences in fiscal revenue.General budget revenue takes tax revenue as the main source,while the proportion of the tax revenues in the general budget was also greatly different in different provinces,especially in the eastern provinces and in the western provinces.
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