全面“营改增”后增值税收入划分的政策效应及优化策略

发布时间：2018-06-15 20:47

本文选题：“营改增” + 增值税收入划分　；参考：《财贸研究》2017年10期

【摘要】：全面"营改增"后,增值税收入划分实行国发[2016]26号和国发[2016]71号过渡方案,基本目标是"保持财力格局不变并兼顾好东中西部利益关系"。但模拟测算结果表明:纵向分配上,可能并不足以维持央地财力格局不变,并且损害了对原营业税依赖程度较高的中西部省份的税收利益;横向分配上,极大地加剧税收与税源背离问题,有可能引发地区间增值税收入的逆向分配,并未能兼顾好东中西部利益关系。从综合体制层面考察,过渡方案无法应对由全面"营改增"及增值税收入中央与地方分享方案调整带来的分税制向分成制退化的风险及弊端。现行增值税收入划分方案过渡期为2~3年,构建正式的增值税收入共享制度和体制相当紧迫。将来的增值税收入划分正式体制的优化,纵向分配上应与事权和支出责任相匹配,兼顾稳定性与灵活性;横向分配上应考虑以居民数量与属地原则等综合因素加权分配,兼顾公平和效率。综合体制改革层面,亟需相关制度甚至倒逼相关制度的联动改革,进一步推动分税制财税体制的完善。
[Abstract]:After the comprehensive "business reform and increase", the division of value-added tax revenue is carried out in the transitional scheme of Guofa [2016] 26 and Guofa [2016] 71. The basic goal is to "keep the pattern of financial resources unchanged and give consideration to the interests of the east, the west and the west". But the simulation results show that the vertical distribution may not be enough to maintain the central and local financial structure unchanged, and damage the tax interests of the central and western provinces, which are highly dependent on the original business tax. The deviation between tax revenue and tax source is greatly aggravated, which may lead to the reverse distribution of value-added tax income among regions, and fail to give consideration to the benefit relationship between the east, the west and the west. From the comprehensive system level, the transitional scheme can not cope with the risks and drawbacks of the degeneration of the tax distribution system to the share system caused by the adjustment of the overall "business reform and increase" and the adjustment of the VAT revenue sharing scheme between the central and local governments. The transition period of the current VAT revenue division scheme is 2 ~ 3 years, so it is very urgent to construct the formal VAT revenue sharing system and system. In order to optimize the formal system for the division of value-added tax income in the future, the vertical distribution should be matched with the administrative power and expenditure responsibility, and the stability and flexibility should be taken into account. In horizontal distribution, consideration should be given to weighted distribution based on comprehensive factors, such as the number of residents and the principle of territoriality. Balance equity and efficiency. At the level of comprehensive system reform, the linkage reform of related system or even related system is urgently needed to further promote the perfection of tax system.
【作者单位】：湖南大学经济与贸易学院;
【基金】：湖南省哲学社会科学基金年度项目“全面‘营改增’后增值税收入共享的政策效应及优化路径研究”(17YBA085) 湖南省社会科学成果评审委员会项目“湖南发展PPP模式的政府性债务与对策研究”(XSP17YBZZ012) 国家自然科学基金项目“转型期中国居民收入差距:度量、效应、影响因素及干预对策研究”(71373073)等的资助
【分类号】：F812.42

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