关键词: 减税, 基本公共服务, 支出偏向, 支出效率

Abstract: Based on the current policy background of tax reduction and fee reduction in China,this paper studies the impact of long-term tax reduction on local government basic public service expenditure.By selecting provincial panel data from 2011 to 2019,an econometric model is constructed to identify the impact of tax reduction policies on expenditure bias and efficiency of basic public services.The results show that:with the implementation of the tax reduction policy,although the change of the local macro tax rate has no significant impact on the local basic public service expenditure bias,the corresponding expenditure efficiency will show the same trend with the decline of the macro tax rate;This effect will have obvious heterogeneity in different regions,and the more backward the economy is,the more vulnerable the basic public service expenditure behavior is to be affected by the tax reduction policy.In addition,under the financial pressure of tax reduction and expenditure increase in various regions,how to protect local self-owned income and prevent the enthusiasm of local governments to develop local peoples livelihood from being restricted,and how to improve the efficiency of basic public service expenditure should become the focus of the next financial revenue and expenditure management system reform.

Key words: tax reduction, basic public service, expenditure bias, expenditure efficiency