摘要
"营改增"打破了原分税制基础上的央地财力均衡关系,引起央地财政关系的重大变动,是一项对我国今后社会经济生活产生深远影响的财税改革,但其也会突破国家一贯强调的调动央地"两个积极性"的底线,直接影响地方政府组织财政收入的积极性:地方政府从地方经济建设中取得的税收权益减少,地方税收入成为地方"积极性"的主要动力来源,央地共同仰赖共享税的格局也会使共享税成为税权"公地",提高了组织财政收入的效率,却损害了央地之间、地区之间的税收公平。从调动央地"两个积极性"的角度出发,要建立以市场主体生产活动的最终环节征纳单一主体税为核心、以其他多种辅从税为补充的复合税制结构。
Replacing business tax with value-added tax breaks balanced relationship between central and local fiscal relations on the basis of broking original system, which promotes radical change and profound influence on central and local fiscal relations, and makes a breakthrough in the bottom line of two initiatives between central and local government, which influences the initiatives of fiscal avenues organized by local government. The tax benefits obtained from local economic development by government will reduce. Local income becomes main power source, which represents local initiatives. The pattern of shared tax makes it become “public land” and improves the efficiency of taxes between central and local government as well as regions. From the perspective of arousing the initiatives between central and local government, to imposing single subject-tax is the core, multiple taxes system structure which includes other auxiliary form taxes should be constructed.
出处
《宁夏社会科学》
CSSCI
北大核心
2017年第4期81-90,共10页
NingXia Social Sciences
基金
国家哲学社会科学基金西部项目"促进中小企业发展法律制度研究"(项目编号:10XFX018)的阶段性成果
关键词
营业税
增值税
“营改增”
“两个积极性”
财政关系
business tax
value-added tax
replace business tax with value-added tax
two initiatives
fiscal relation
