关键词: 省以下财政收入体制, 税收分成, 非税收入, 财政收入质量

Abstract: Improving the quality of fiscal revenue is an important component of modern budget system construction and a key guarantee for achieving high-quality economic development In recent years，China has implemented largescale tax reduction and fee reduction reforms，resulting in a continuous decline in tax revenue growth rates，while nontax revenue has shown an increasing trend The rising nontax revenue poses a threat to the quality of fiscal revenue，which will directly affect the effectiveness of tax reduction and fee reduction policies Although the central government has taken a series of measures to strengthen the management of nontax revenue，the management of nontax revenue by some local governments is still not standardized enough in practice Against this background，this paper constructs a theoretical model combined with econometric analysis to analyze the impact of intergovernmental fiscal revenue distribution on the scale of local nontax revenue，providing a new perspective for exploring the institutional basis of fiscal revenue quality
This paper incorporates both taxes and nontax revenue into the theoretical model for analysis The theoretical results indicate that a decrease in the tax revenue distribution ratio will increase the relative scale of nontax revenue and reduce the quality of fiscal revenue，with a certain distortion effect on the total nontax revenue Empirical analysis based on largesample data at the city and county levels shows that for every 1 percentage point decrease in taxsharing rate，the scale of local nontax revenue increases by approximately 127%，and the quality of fiscal revenue decreases by about 202% This demonstrates that the fiscal distribution system is an important institutional factor affecting the scale of nontax revenue and the quality of fiscal revenue Heterogeneity analysis shows that regions with lower degrees of state ownership and standardized management of nontax revenue have relatively smaller changes in nontax revenue scale，while improving the quality of fiscal fund auditing and strengthening legal construction are conducive to enhancing the quality of fiscal revenue
This paper can provide valuable references for the construction of China's modern fiscal system On the one hand，for the establishment of a sound fiscal system below the provincial level，it is necessary to further standardize the sharing mechanism of revenue below the provincial level and gradually unify the sharingrules of tax and nontax revenue to reduce the uncertainty brought about by changes in the fiscal distribution system At the same time，efforts should continue to promote local tax reform and adjust the distribution relationship between provincial governments and city/county governments for tax categories with significant volatility On the other hand，for the improvement of the modern budget system，it is necessary to further deepen the reform of budget management systems，standardize government revenue budget management，strictly enforce regulations related to nontax revenue，and strengthen the constraints on fiscal violations In addition，efforts should be made to further enhance budget coordination，and nontax revenue collected by various departments and units should be fully remitted to the government on time，paying more attention to activating idle stock resources and improving the efficiency of fiscal fund allocation

Key words: sub-provincial fiscal distribution system, tax sharing, nontax revenue, quality of fiscal revenue