增值税中央与地方超额累进分享新模式探析
发布时间：2018-07-17 02:59
【摘要】：全国"一刀切"的传统增值税分享模式造成了中央与地方之间以及各地之间财力的不平衡,全面"营改增"后,增值税分享比例出现新博弈。借用超额累进税率的形式,从理论和现实依据两方面来看,以地方财政自给率为超额累进基准,建立增值税中央与地方超额累进分享新模式具有可行性。同时,以人口增长率和人均消费水平增长率对分享比例做适当调整,并根据1999~2014年各省财政自给率累计频率图设计出一套具体划分标准。
[Abstract]:The traditional "one-size-fits-all" mode of value-added tax sharing in the whole country has caused the imbalance of financial resources between the central and local governments as well as between the regions. After the overall "reform and increase", a new game has emerged in the proportion of value-added tax sharing. By borrowing the form of excess progressive tax rate, it is feasible to establish a new mode of excess progressive sharing between the central and local governments by taking the self-sufficiency rate of local finance as the basis of excess progressive progress. At the same time, according to the population growth rate and the per capita consumption level growth rate, the sharing ratio is adjusted appropriately, and a set of specific classification criteria is designed according to the cumulative frequency chart of the fiscal self-sufficiency rate in each province from 1999 to 2014.
【作者单位】： 集美大学财经学院;
【基金】：福建省社会科学研究基地重大项目(项目编号:2014JDZ047) 福建省社会科学规划项目(项目编号:2014B089)
【分类号】：F812.42
，
本文编号：2128711
[Abstract]:The traditional "one-size-fits-all" mode of value-added tax sharing in the whole country has caused the imbalance of financial resources between the central and local governments as well as between the regions. After the overall "reform and increase", a new game has emerged in the proportion of value-added tax sharing. By borrowing the form of excess progressive tax rate, it is feasible to establish a new mode of excess progressive sharing between the central and local governments by taking the self-sufficiency rate of local finance as the basis of excess progressive progress. At the same time, according to the population growth rate and the per capita consumption level growth rate, the sharing ratio is adjusted appropriately, and a set of specific classification criteria is designed according to the cumulative frequency chart of the fiscal self-sufficiency rate in each province from 1999 to 2014.
【作者单位】： 集美大学财经学院;
【基金】：福建省社会科学研究基地重大项目(项目编号:2014JDZ047) 福建省社会科学规划项目(项目编号:2014B089)
【分类号】：F812.42
，
本文编号：2128711
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