从两个积极性原则审视“营改增”对央地财政关系的影响及调整

发布时间：2018-04-19 09:13

本文选题：营业税 + 增值税　；参考：《宁夏社会科学》2017年04期

【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。
[Abstract]:"Business reform and increase" has broken the balance of central and local financial resources on the basis of the original tax distribution system, and caused major changes in the financial relations between central and local governments. It is a fiscal and taxation reform that has a profound impact on our country's social and economic life in the future.But it will also break through the bottom line of the "two positives" that the state has always stressed, and directly affect the enthusiasm of local governments in organizing financial revenue: local governments have reduced their tax rights and interests from local economic construction.Local tax revenue has become the main driving force of local "enthusiasm", and the pattern of sharing tax together will make shared tax power "common land", improve the efficiency of the organization's financial revenue, but harm the central and local governments.Tax fairness between regions.From the angle of arousing the "two positives" of central and local governments, a compound tax system structure should be established, which is based on the single subject tax collected by the final link of the market main production activities and supplemented by other kinds of supplementary taxes.
【作者单位】：兰州大学管理学院;中共甘肃省委党校法学部;
【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
【分类号】：F812.2;F812.42

【相似文献】