中文摘要：

本文首先从预算内外两个维度理论诠释收支分权对收入不平等的作用机制，然后在对城乡居民收入基尼系数和中国式分权水平进行重新测度的基础上建立面板数据模型，从全国和分区域视角实证考察了中国式分权对城乡居民收入不平等的影响。研究发现：（1）无论是全国还是分区域，预算内收入分权的提升均有利于降低城乡居民收入不平等；（2）预算内支出分权的提升虽然从全国来看会加剧城乡居民收入不平等，但在预算内支出分权水平相对较低的中西部地区，仍可以显著降低城乡居民收入不平等；（3）预算外收支分权对全国与东中西部地区的城乡居民收入不平等的影响具有一致性，即预算外收入分权使城乡居民收入不平等愈加恶化，而预算外支出分权却不同程度地降低了城乡居民收入不平等；（4）转移支付、受教育年限和城镇登记失业率对城乡居民收入不平等亦有推波助澜之效，但经济发展水平、城镇化和对外开放度对城乡居民收入不平等的影响具有显著的地区差异。本文结论不仅对中国式分权体制的进一步完善与重塑公平效率机制具有一定的借鉴意义，而且还可以为新一轮财税体制改革指明方向。

英文摘要：

In this paper, firstly, we explain the mechanism of income and expenditure decentralization on income inequality from budgetary and extra-budgetary. Then, on the basis of re-measuring the Gini coefficient of urban and rural income and Chinese-style decentralization, this paper examines the influence of Chinese decentralization on urban and rural residents＇ income inequality from national and regional perspective. The results showed as follow. Firstly, whether it is from the national or regional, budgetary revenue decentralization helps reduce inequality of the income of urban and rural residents. Secondly, the enhancement of the budgetary expenditures will exacerbate income inequality of urban and rural residents from the nation, but still can reduce the urban-rural income inequality significantly in central and western regions with low level of expenditure decentralization. Thirdly, there are consistent effects of revenue and expenditure decentralization from extra-budgetary on the income inequality of urban and rural residents from country and different regions. Revenue decentralization from extra-budgetary makes the income inequality of urban and rural residents even worse while expenditure decentralization makes it better. Fourthly, the effect of transfer payments, education years and registered urban unemployment rate to urban and rural residents＇ income inequality is also dispiriting, but the economic development level, urbanization and opening up to the urban and rural residents＇ income inequality has significant regional differences. The conclusion of this paper not only has a certain reference significance for the further improvement and reconstruction of the system of China＇s decentralization, but also the direction of the new round of tax system reform.