【作者】 张筱风；

【导师】 马骁；

【作者基本信息】 西南财经大学 ， 财政学， 2009， 博士

【摘要】 本文讨论在目前的中国式分权体制下,西藏财政能力建设问题,财政收入能力为其核心。从古至今,西藏财政收入结构都非常特殊,其收入始终包含两个部分:纵向的转移支付——来自于中央的补助,和横向的转移支付——来自于其他地区的补助,这种在西藏地区看来十分正常的收入结构在中国的其它地区却很少见。从财政理论上来看,这种巨大转移支付所带来的经济效应与结果并无先验证明,也无路径可循。从财政实践上来看,这种超额的横向与纵向转移支付确确实实对西藏的经济发展与社会的良性运行起到了决定性作用。问题在于,经历了半个多世纪的磨合与发展,西藏总收入中本级自有收入仍然处于低位水平,仅10%左右,公共支出需求基本上靠中央补助予以解决。因此,本文需解决的问题在于:西藏财政能力的特殊性体现在哪里?如何测度这种特殊性?通过什么方式实现这种特殊性?同时,将西藏财政收入划分为三类口径,小口径财政收入仅指本级税收收入,中口径财政收入指税收收入加上中央对西藏的转移支付,大口径财政收入则是小、中口径收入与各省区对西藏的横向补助之和。建设西藏财政能力,就是要在充分考虑各项影响因素的基础上对不同口径财政收入来源的合理性、合法性、效率性进行优化与提高。更多还原

【Abstract】 This article discussed Tibet’s financial capacity building under the Fiscal Decentralization in the current Chinese system, and focus on revenue capacity. From ancient times, Tibet revenue structure was very special, its earning has always consists of two parts: the vertical transfer payments - from the central government, and horizontal transfer payments - subsidies from other regions, it seemed quite normal in Tibet the earning structure but other regions in China was very rare. From a financial theory, there was no a priori evidence that this huge transfer payments arising economic effects, and no path to follow. From a financial practice, this excess of horizontal and vertical transfer payments, developed Tibet’s economic indeed and decided social benign movement. The problem was that experienced over half a century run-in and development of Tibet’s total income at the same level of income was still low level, only about 10% of public expenditure needs to be addressed largely by central government subsidies. This problem is to be solved: where was the special nature of Tibet’s financial capability? How to measure this specificity? Which to achieve this uniqueness? Therefore, this article will be divided into three categories of financial income in Tibet, small caliber financial income refers only to the level of tax revenue, medium-caliber financial income means the tax income plus transfer payments from central Tibet, large-caliber financial income is a small, medium-caliber income and provin12ces and autonomous regions of Tibet and the horizontal subsidies. Building financial capacity in Tibet, we should base on the impact of factors different sources of revenue caliber rationality, legality, optimize and increase efficiency.更多还原