摘要
为实现结构性减税的政策目标,2012年我国政府在12省(市)实施了营业税改征增值税试点改革。在现有的中央与省的增值税分享机制下,作为共享税的增值税对目前充当地方主体税种的营业税的替代必然使省级政府的税收利益受损。本文应用投入产出法界定了当前我国消费型增值税税基,基于2007年全国和各省的投入产出表数据,模拟测算了增值税全面"扩围"对各省税收收入的影响。测算表明,如果维持现有分享比例不变,全面"扩围"后各省税收都将大幅度减收。但是,如果以维持地方税收收入规模不变为原则调整分享比例,将产生新的问题。借增值税改革的契机,重构中央与省的增值税分享机制,而不仅仅是调整分享比例,才能真正在中央与地方之间构建起稳定的财政关系,并促进均衡的横向财政关系的形成。
To achieve the goal of structural tax cuts in China, the Chinese government implemented a reform pilot program in 12 provinces and cities in 2012, turning business tax into VAT in selected sectors. Under the existing tax sharing system, the VAT is a shared tax between the central government and local governments while business tax is a main local tax. Thus, the shift from business tax to VAT in all industries raises great concern on its impact on the fiscal revenue of provincial governments. Defining the VAT base in China according to the principle of consumption method, this paper estimates the difference of tax revenue of provincial governments before and after the transition based on the latest available input-output table in China. The calculation results show that turning business tax into VAT will lead to significant reduction in tax revenue of provincial governments without modifying the current VAT sharing proportion between the central government and provincial governments. It will also create new problems by simply changing the sharing proportion in order to maintain the revenue of provincial governments. Based on the calculation results, this paper puts forward policy recommendations on reconstructing tax sharing mechanism instead of simply changing the tax sharing proportion. In this way, the government can promote vertical fiscal stability and horizontal fiscal balance.
出处
《财贸经济》
CSSCI
北大核心
2013年第6期33-42,共10页
Finance & Trade Economics
基金
国家"985工程优势学科创新平台项目"专项经费的资助
关键词
增值税
营业税
分享机制
结构性减税
投入产出表
VAT, Business Tax, Sharing Mechanism, Structural Tax Cuts, Input-Output Table
