取暖财政支出的受益群体及再分配效果

Beneficiaries and Redistribution Effect of Fiscal Expenditure on Heating

中文关键词:  取暖  财政支出  收入分配  价格补贴  救助  受益群体

英文关键词:heating service  fiscal expenditure  income distribution  price subsidy  assistance  beneficiary group

中文摘要:

      财政支出对收入分配的影响是一个重要的问题,已有文献往往关注其中直接转移性支出部分,而对价格补贴等间接调整居民收入分配的政策研究不足。文章以取暖财政支出为例对这一问题进行讨论。具体回顾了地方财政支出的政策实践,并用中国住户收入调查数据估算了各项取暖财政支出的受益对象、支出规模和再分配效果。文章发现取暖价格补贴是占比最高的财政支出,然而它使中高收入家庭更多受益；取暖救助瞄准了城镇低保和低收入家庭,但其覆盖面很低,再分配调节作用很小；对机关和国有企事业单位职工发放的取暖补贴使财政资源流向了收入稳定的非脆弱群体。为保障供暖进行的财政投入并未使城乡居民享受均等化的公共服务,并且事实上提高了居民家庭实际可支配资源的不平等性。经济进入新常态后,财政收入的高增长率不可持续,在财政政策设计引入收入分配视角非常重要。

英文摘要:

      The impact of fiscal expenditure on income distribution has always been an important issue. The existent literature focus on the direct transfer of fiscal expenditure, but there is rare research on policies such as price subsidy which indirectly affect income distribution. This paper takes heating fiscal expenditure as an example to discuss the issue. Specifically, using survey data of China Household Income Project, this paper reviews policy practices of local fiscal expenditures, and estimates beneficiary groups, expenditure scale and redistribution effect of items of fiscal expenditure on heating. This paper finds that heating tariff subsidy consumes the largest expenditure of local fiscal resources. However, it mainly benefits middle and high income households. The heating assistance which targets to support urban households with subsistence allowance and low income has very narrow coverage of entire residents, with limited redistribution effect. The heating subsidy provided to employees of public sector and SOEs benefits the groups with stable employment and income source who are non-fragile economically. In fact, the fiscal expenditure on guaranteeing heating service increases inequality of disposable resources of the households. In New Normal era of Chinese economy, the high growth rate of fiscal revenue is no longer sustainable. It is of great importance to introduce income distribution angle into fiscal policy design.