我国流转税体系跨区域税收分配问题研究——兼论“消费地原则”征税模式的适用性

发布时间：2018-04-12 10:32

本文选题：流转税 + 跨区域税收分配　；参考：《经济体制改革》2015年02期

【摘要】：本文通过对各地区流转税税收收益与税收负担不匹配程度进行测算,发现我国大部分地区的流转税税负与税收收益都有不同程度的失衡问题,其中,中部地区为税负输入地区,流转税税负较重,享受流转税税收收益较少,而东部沿海等发达地区正好相反。流转税体系的跨区域分配呈现"劫贫济富"的区域特点。产生跨区域税收分配失衡的根本原因在于:流转税体系的税制设计不完善、税收分享机制存在内生缺陷、税收返还制度不合理。同时,我国现行流转税"生产地原则"征税模式,一方面,容易激发地方政府投资冲动、重复建设、粗放式发展等行为;另一方面,也容易导致地方政府流转税税收收益与"税负归宿"不匹配,产生跨区域税收分配失衡问题。因此,根据税收收益权跨地区分割的"税负归宿原则",相应政策建议如下:维持现行增值税的共享税性质不变,取消增值税返还机制,建立增值税跨区域税收分配制度;开征零售税或将消费税调整为地方主体税种,建议将消费环节的商品(或服务)价值和个人所得税作为地方税税基。
[Abstract]:Based on the measurement of the mismatch between turnover tax revenue and tax burden in various regions, this paper finds that the turnover tax burden and tax revenue in most areas of our country have different degrees of imbalance, among which, the central region is a tax-importing region.The tax burden of turnover tax is heavy and the income from turnover tax is less than that in developed areas such as the eastern coast.The cross-regional distribution of the turnover tax system presents the regional characteristics of "robbing the poor and helping the rich".The fundamental reasons for the imbalance of cross-regional tax distribution lie in the imperfect design of the tax system of the turnover tax system, the inherent defects in the tax sharing mechanism, and the unreasonable system of tax return.At the same time, on the one hand, it is easy to stimulate the local government's investment impulse, duplicate construction, extensive development and other behaviors, on the one hand, the current turnover tax "place of production principle" taxation model in China, on the other hand,It is also easy to lead to the mismatch between the local government turnover tax revenue and the tax burden, which leads to the imbalance of cross-regional tax distribution.Therefore, according to the principle of "tax burden end-result", the corresponding policy suggestions are as follows: to maintain the shared tax nature of the current VAT, to cancel the mechanism of VAT return, and to establish the VAT trans-regional tax distribution system;It is suggested that the value of the goods (or services) of the consumption link and the individual income tax should be taken as the local tax base.
【作者单位】：电子工业出版社产业经济研究所;
【分类号】：F812.42

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