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中国各级政府税收分成数据简介

“测算中国各级政府间财政收入划分,从数据上把握政府收入的分级分配的规律,是剖析中国地方政府行为及其经济影响的重要基础。本文结合中国政府间财政关系的特点,详细测算多层级政府、多口径财政收入的分配状况,构建了1994—2014年的政府间财政收入分配数据库。测算结果表明: 在总体财政收入及重要税种收入的分配中,中央政府占有份额最大; 在省以下重要税种和非税收入分配中,县级政府占比最大,省本级占比最小; 省本级的财政收入分配份额稳定性最强。政府间财政收入的分级分配结果体现出两点规律: 政府间财政收入分配契约是弹性分成契约; 省级政府是政府间财政关系的枢纽,在财政收入谈判中具有较高灵活性。”

————吕冰洋、马光荣、胡深:《蛋糕怎么分:中国财政分权的重要指标》,《财贸经济》2021年第8期。

中国人民大学吕冰洋教授授权,CnOpenData建立了本数据的展示区及数据索引,便于学者浏览。

数据下载及更多关于本数据的信息阅览请转跳中国各级政府税收分成数据,或在本页页末直接下载数据。


时间区间

1994-2014年


字段展示

中国各级政府税收分成数据字段
省份代码
省份
一般公共预算中央本级占比
税收收入中央本级占比
增值税中央本级占比
营业税中央本级占比
企业所得税中央本级占比
个人所得税中央本级占比
非税收入中央本级占比
一般公共预算地方占比
税收收入地方占比
增值税地方占比
营业税地方占比
企业所得税地方占比
个人所得税地方占比
非税收入地方占比
一般公共预算省本级占比
税收收入省本级占比
增值税省本级占比
营业税省本级占比
企业所得税省本级占比
个人所得税省本级占比
非税收入省本级占比
一般公共预算市本级占比
税收收入市本级占比
增值税市本级占比
营业税市本级占比
企业所得税市本级占比
个人所得税市本级占比
非税收入市本级占比
一般公共预算县级占比
税收收入县级占比
增值税县级占比
营业税县级占比
企业所得税县级占比
个人所得税县级占比
非税收入县级占比
一般公共预算市县加总占比
税收收入市县加总占比
增值税市县加总占比
营业税市县加总占比
企业所得税市县加总占比
个人所得税市县加总占比
非税收入市县加总占比

样本数据

省份代码省份一般公共预算中央本级占比税收收入中央本级占比增值税中央本级占比营业税中央本级占比企业所得税中央本级占比个人所得税中央本级占比非税收入中央本级占比一般公共预算地方占比税收收入地方占比增值税地方占比营业税地方占比企业所得税地方占比个人所得税地方占比非税收入地方占比一般公共预算省本级占比税收收入省本级占比增值税省本级占比营业税省本级占比企业所得税省本级占比个人所得税省本级占比非税收入省本级占比一般公共预算市本级占比税收收入市本级占比增值税市本级占比营业税市本级占比企业所得税市本级占比个人所得税市本级占比非税收入市本级占比一般公共预算县级占比税收收入县级占比增值税县级占比营业税县级占比企业所得税县级占比个人所得税县级占比非税收入县级占比一般公共预算市县加总占比税收收入市县加总占比增值税市县加总占比营业税市县加总占比企业所得税市县加总占比个人所得税市县加总占比非税收入市县加总占比
11北京19940.5096712150.4583920980.750.0020789480.63805807700.4903287850.5416079020.250.9979210520.36194192310.3325912180.250.641072970.1577375670.356848083
11北京19950.4946475580.4057651180.750.0063140530.7790903200.5053524420.5942348820.250.9936859470.220909680.3037926620.250.6243356860.201559780.369350261
11北京19960.4570801390.377930020.750.0089032330.7518280830.5429198610.6220699410.250.9910967670.2481719170.3146167040.250.6016908270.2283031570.389405939
11北京19970.5186048340.4545608040.750.0714826960.8227646560.4813951660.5454391960.250.9285173040.1772353440.2808440580.250.5538338230.2005511080.374683482
11北京19980.4905935490.4461912220.750.0895198530.48005287300.5094064510.5538087780.250.9104801470.51994712710.3009840110.5298586170.693767160.208422440.380621530.30623284
11北京19990.5781280180.5486690760.750.3814348910.7400148780.0010776780.4218719820.4513309240.250.6185651090.2599851220.9989223220.2447231770.3354522350.6503447480.1771488050.2831128740.348577574
11北京20000.5831721690.562970530.750.3819506960.481698690.1319715140.4168278310.437029470.250.6180493040.518301310.8680284860.2154058140.1287914230.3231448740.2014220170.1212085770.29490443
11北京20010.5900858130.5767558220.750.3668141970.7901625780.2033129210.4099141860.4232441780.250.6331858030.2098374220.7966870790.2209245790.1318795270.3290466210.1027344510.1889896070.1181204730.3041391820.1071029710.1889896070.1181204730.233994310.107102971
11北京20020.5847410450.5806740.7529611840.3177462890.7803986450.5000004080.4152589550.4193260.2470388160.6822537110.2196013550.4999995920.2524242380.1309211190.3528684310.1172400270.1628347170.1161176970.3293852810.1023613280.1963029610.1161691880.3293421510.102336073
11北京20030.5923560410.5918326090.7525344120.2503522310.8196343050.5999994410.663316870.4076439580.4081673910.2474655880.7496477690.1803656950.4000005590.336683130.2134072110.1303770650.386143030.0976285070.1942367470.1170885230.3635047390.0827371880.194232207
11北京20040.5793223660.583122740.7543372260.2485624290.8119959150.5999996730.3264851550.4206776340.416877260.2456627740.7514375710.1880040850.4000003270.6735148450.2312906230.12809680.3841204680.1008702140.1893870110.1175659740.3673171020.0871338710.189388120.1176161740.3672783080.087144993
11北京20050.6292311290.6351480310.7527376870.247049510.8471598480.5999994320.3444208180.3707688710.3648519270.2472623130.752950490.1528401520.4000005680.6555791820.210083220.1309415350.3855151680.0859419320.1606856510.1163207780.3674353220.0668982190.1606849660.1163124180.3674476830.066873915
11北京20060.6530474610.6580295390.7531615860.2520788870.8596122910.6000001560.4321955180.3469525390.3419704290.2468384140.7479211130.1403877090.3999998440.5678044820.1969355610.1358105380.3826984210.0809152430.1500169780.1110278760.3652226920.0594724660.1500172270.1110368860.3651904060.059474829
11北京20070.6458973880.6506671550.7615180790.2464926110.8481635740.6014098680.4601256640.3541026120.3493328450.2384819210.7535073890.1518364260.3985901320.5398743360.2009960610.2007148170.1272742840.385380960.0853054880.2119497110.1531065510.1486180280.1112076370.3681264290.0665309380.3279246260.1531005250.1486197310.1112270920.3681048660.0665276490.327617573
11北京20080.6466222730.6505106520.7555048970.2568729170.8153909820.6019565690.4803838370.3533777270.3494893480.2444951030.7431270830.1846090180.3980434310.5196161630.1989152130.1995115780.1352618850.3807855220.1008046330.1734191310.1544625140.149977790.1092332180.3623415610.0838043840.346197032
11北京20090.671021060.6790354520.7577829540.1758407140.8688787130.6014631210.429314220.328978940.3209645140.2422170460.8241592860.1311212870.3985368790.570685780.1824015140.1781464970.1331242310.4229854410.0748705710.3107284330.1465774260.1428180170.1090928150.4011738450.0562507160.259957347
11北京20100.6168772640.6233419340.7561567520.1452652560.8191148160.6011319480.384435320.3831227360.3766580660.2438432480.8547347440.1808851840.3988680520.615564680.2122651040.2110639220.1345596580.4376815890.1019413420.2554544850.1708576320.1655941440.109283590.4170531550.0789438410.360110195
11北京20110.6098426590.6178353660.7520914930.1308713790.8175047510.600907340.3565068690.3901573410.382164580.2479085070.8691286210.1824952490.399092660.6434931310.2134102040.2109018660.1331820050.4445127590.1037220880.2929134910.1767471360.1712627140.1147265010.4246158610.0787731610.350579641
11北京20120.6260161670.6359941470.7126680540.1423332220.8333435730.6006806970.3195520740.3739838330.3640058530.2873319460.8576667780.1666564270.3993193030.6804479260.2035778570.2001400220.1541618250.4390414050.0975615720.3091676580.1704059750.163865830.1331701210.4186253730.0690948550.371280267
11北京20130.6412853520.6467293060.6043599210.1644649010.8492305490.6000848130.4310984640.3587146480.3532706940.3956400790.8355350990.1507694510.3999151870.5689015360.1941223830.1941032750.2103349810.0818694740.1948601280.1645922650.1591674190.1853050980.9219719920.0688999780.374041409
11北京20140.64655120.6517933110.6098720370.0702119450.850607940.6000794170.4558520650.35344880.3482067250.3901279630.9297880550.149392060.3999205830.544147935
12天津19940.6039096070.5756098480.7500.2491572280.3960903930.4243901520.2510.7508427720.2045900340.1545248950.5563817850.1915003590.0954751050.457140757
12天津19950.5874987260.5791427450.750.0002018730.4264496510.4125012740.4208572550.250.9997981270.5735503490.2020611610.1394927970.5349020670.2104401130.1105072030.464896061
12天津19960.5461361570.5412631330.755.83671E-050.5335041730.7340405980.4538638430.4587369040.250.9999416330.4664958270.2659594020.2065480340.1290231880.5158717930.2473158090.1209768120.484069839
12天津19970.5602317890.5730266810.750.0904477240.47720142800.4397682110.4269733190.250.9095522760.52279857210.1955679730.132658960.4623326720.2442002380.117341040.447219604
12天津19980.5390880480.5611054550.750.123426980.15724281400.1035299640.4609119520.4388945450.250.876573020.84275718610.8964700350.2153660140.1201664590.4448925540.3215468640.2455459380.1298335410.4316804670.678453136
12天津19990.5679749670.5830102690.750.1175103990.1630408270.0022287010.174702540.4320250330.4169897310.250.8824896010.8369591730.9977712990.825297460.2000709430.1164457040.4515651820.3272475550.2319540890.1335542960.430924420.670523745
12天津20000.4690312040.4846212140.750.0947049770.1770601160.2128661310.1421163380.5309687960.5153787860.250.9052950230.8229398840.7871338690.8578836620.2299441120.1051092210.4460948640.7443113180.3030637610.3010246840.1448907790.4592001590.4840701080.1701317380.0755127980.3290558450.078628566
12天津20010.5142806430.5236140930.750.0630433120.5096161870.260906590.2996623540.4857193570.4763859070.250.9369566880.4903838130.739093410.7003376460.2058781020.0951375970.4262925630.1595441420.3022502020.2798412560.1548624030.5106641240.3308396710.4368432080.4857193570.7599825660.490383813
12天津20020.551896110.5743176320.7546956270.0273269840.6770211560.50.1397108660.448103890.4256823680.2453043730.9726730160.3229788440.50.8602891350.2022503650.0910346090.4192686310.1149951390.2859052520.2458535260.1542697650.5534043850.2079837050.2140947480.1437418140.0734047920.4020889790.076427947
12天津20030.5608217830.5908912980.7531043270.004585310.7477925380.6000031910.1488966260.4391782170.4091087020.2468956730.995414690.2522074620.3999968090.8511033740.2151340790.1159586090.54719790.1124419990.2487219580.2240441380.1309370640.4482167890.1397654630.1512748510.224109630.1309529080.4481626260.139658441
12天津20040.5652351820.6058394290.7531486462.5512E-060.7843160030.6000010010.1181787960.4347648180.3941605710.2468513540.9999974490.2156839970.3999989990.8818212040.2178429070.1543337660.5514296940.0615846740.2396835490.2169219110.0925175880.4485677550.1540993230.160315450.2169377360.0944687560.4487565440.154153034
12天津20050.5852234850.6289334950.75175898400.8144687240.599999150.1369943360.4147765150.3710665050.24824101610.1855312760.400000850.8630056640.1853799010.2215705230.0885070420.5459133580.0541465890.2361234190.6407468480.2293966140.1597339740.4540866420.1313846870.1638774310.155961140.1494959830.0869106530.316729650.0643962950.0962684810.222258817
12天津20060.5989464190.6387868350.75127640700.8184297110.5999996230.1849038650.4010535810.3612131650.24872359310.1815702890.4000003770.8150961350.1790423560.2289450180.0926410060.5442736910.0617753960.24195440.4394283390.2220112250.1560825870.4557263090.1197948930.1580459770.1536330.1322681460.0834339770.3172080860.0624959250.0869234020.375667796
12天津20070.578343050.6200454110.75029707800.7744247990.5999991830.2023842390.421656950.3799545890.24970292210.2255752010.4000008170.7976157610.1910373850.1512780650.0918340370.5632180690.0885838360.2336411290.5494791240.2306195650.2286765240.1578688850.4367819310.1369913640.1663596880.2481366370.2306072370.2286760040.1578623010.4368700570.1370344640.1664768490.248017864
12天津20080.5765356640.6184237070.7502322700.7674219630.5999972640.2105886240.4234643360.3815762930.2497677310.2325780370.4000027360.7894113760.1820035460.1367434880.0882263330.4894671320.0934382730.2275325570.5774095670.241460790.2448328050.1615413970.5105328680.1391397650.1724701780.212001809
12天津20090.5199860820.576998690.75585002400.714983560.5999997760.201870130.4800139180.423001310.24414997610.285016440.4000002240.798129870.1904667970.1424840960.0757514790.4843957030.0969926940.2173757950.4581981460.2895471210.2805172130.1683984970.5156042970.1880237460.182624430.339931723
12天津20100.5301332830.5998255330.75892984400.7409759490.6000007450.1250945970.4698667170.4001745180.24107015610.2590240510.3999992550.8749054030.1852894570.1406798430.0909037590.4992808370.0866631510.2061538920.444552580.284577260.2594946750.1501663970.5007191630.17236090.1938453630.430352823
12天津20110.5170520050.5988284390.7570152560.0002110870.7449700410.6000027690.1148254280.4829479950.4011715610.2429847440.9997889130.2550299590.3999972310.8851745720.187526390.1403946710.0931567610.4795507380.0949723480.1933460950.4193490470.2954216050.260776890.1498279830.5202381750.1600576110.2066511360.465825525
12天津20120.4789884140.5842530540.75351042500.734171220.6000138820.0895968830.5210115860.4157469090.24648957510.265828780.3999861180.9104031170.1923902230.1411732940.089865820.4630830630.1004824290.1968454690.381850160.3286213640.2745736150.1566237560.5369169370.1653463510.203140650.528552957
12天津20130.4521561870.5550411610.70320529900.7273933780.5999950610.0953808460.5478438130.4449588730.29679470110.2726066220.4000049390.9046191540.2017652160.169511860.1254952270.5446056870.1067858210.2482623690.3136105680.3460785970.2754470130.1712994740.4553943130.1658208010.151742570.591008586
12天津20140.4315901390.5352640820.6758446600.7209490840.6000084470.101846860.5684098610.4647359180.3241553410.2790509160.3999915530.898153141

参考文献

  • 吕冰洋、马光荣、胡深:《蛋糕怎么分:中国财政分权的重要指标》,《财贸经济》2021年第8期。

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