中国GST地区收入与其负担的差异研究

发布时间：2018-05-28 10:49

本文选题：GST + 地区税收　；参考：《财经研究》2015年04期

【摘要】：文章基于我国"营改增"改革削弱了地方政府税收征管权进而引起收入分配争议的现实背景,运用投入产出等分析方法计算出中国各地区GST的负担额,并引入地区税收负担度指标对各地区GST收入及其负担的差异程度与特征进行了系统描述。研究发现:(1)各地区GST负担度差异较大;(2)GST负担度整体上呈现"西高东低"的特点,增值税是造成这一状况的主导因素;(3)消费税负担度则呈现"东高西低"的特征,这符合公平原则。各地区GST负担度差异较大的原因包括税负转嫁、原产地原则、转让定价、地区产业不均衡和汇总纳税等。因此,为降低中国地区间GST收入与负担的差异程度,应当建立以目的地原则为主导的GST分配机制和有助于协调收入及其负担的转移支付制度,并完善跨区域经营管理体制等。
[Abstract]:Based on the realistic background that the reform of "business reform" weakens the local government's tax collection and administration right and thus causes the income distribution controversy, the paper calculates the burden of GST in various regions of China by using the input-output analysis method. Regional tax burden index is introduced to describe the difference and characteristics of GST income and its burden in different regions. The study found that the burden degree of GST in different regions is quite different. The overall burden of GST presents the characteristics of "west high and east low", and value-added tax is the leading factor that causes this situation. The consumption tax burden degree shows the characteristic of "east high and west low". This accords with the principle of fairness. The reasons for the great difference of GST burden in different regions include tax burden transfer, origin principle, transfer pricing, regional industry imbalance and aggregate tax payment. Therefore, in order to reduce the difference of GST income and burden between regions in China, we should establish a GST distribution mechanism based on the principle of destination, a transfer payment system which is helpful to coordinate the income and its burden, and perfect the trans-regional management system, etc.
【作者单位】：浙江理工大学经济管理学院;上海财经大学公共经济与管理学院;绍兴市柯桥区国家税务局;
【基金】：教育部人文社会科学研究规划基金课题(12YJC790277) 浙江省科技厅软科学项目(2014C35049)
【分类号】：F812.42

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