"County Administrated By Province" And Tax Efforts

The system reform of "County Administrated by Province" has been first made in Zhejiang and other provinces after the state's reform.The other provinces and other provinces have also carried out reform practice.The reform of "County Administrated by Province" has been further developed and breakthroughs under the background of the market economy system,the government's efforts to transform its functions and improve the administrative efficiency.The world is concerned.On the whole,this reform mainly includes two aspects:one is administrative decentralization,that is to say,"strengthening the county to expand power"."The expansion of power in strong county" is mainly by the provincial government giving county-level governments the same economic and social management authority with certain prefectural cities,making the financial power and power of the county government more unified;two is the financial expansion of power,which is usually described as "county finance provincial management",by the past provinces through the city indirectly to the county.The transformation of political management into the financial management system of the county directly to the county,and the omission of the link in the middle city will help to reduce the "strip off' and "interception" of the municipal government to the county government,play the role of the provincial finance at a strategically advantageous position,strengthen the unified planning of the provincial finance to the county finance,and regulate the unified financial management.This article focuses on the impact of "County Administrated by Province" on tax efforts.The concept of tax effort reflects the level of government's actual use of its tax base or tax capacity.Some scholars believe that the system reform of "provincial direct county"system reconstructs the institutional framework,enlarges the economic management authority of the county government,improves the administrative efficiency,reduces the financial interception of the city to the county,and mobilizes the enthusiasm of the county economic development.To a certain extent,it alleviates the problems arising in the operation of the county finance in the process of operation.The financial and financial rights of county governments can effectively stimulate the county level to raise the level of tax efforts.However,there is still a lack of qualitative research on whether the province directly administrating the county can effectively stimulate local tax efforts.The spatial asynchrony and the time succor of the "County Administrated by Province" reform provide a realistic basis for identifying the real impact effect of the policy on tax efforts.Through the comparative analysis of participating experiments,it can accurately identify the positive or negative incentives for the role of the "province straight county" to the tax effort.And the size of the incentive effect.This paper makes a reasonable estimate of the tax effort by establishing an index model with random frontier method,and then uses the statistical data of the county level fiscal and economic statistics of China in-2014 in 2000 to carry out a DID double difference Empirical Study on the impact of the reform of "provincial direct county.on local tax efforts,in order to identify the real effect of the policy and find that:"The implementation of the two measures of direct administration of counties will have a positive effect on tax efforts.Finally,the article puts forward some relevant policy suggestions,such as decentralization of power and financial power,strengthening the close coordination of cohesion,balancing the interests of all parties,encouraging the innovation of practice mode and so on,so as to provide some reference for improving the system of "provincial direct management County".