府际关系视角下“营改增”的政策溢出效应

发布时间：2018-02-15 10:17

本文关键词： 营改增府际关系政策执行　出处：《新视野》2017年04期 　论文类型：期刊论文

【摘要】：推行"营改增"政策目的是减轻企业税负,避免重复征税,推动经济发展转型。然而,"营改增"的全面实施,产生了一系列政策溢出效应,对中央和地方的财税分配格局产生了结构性的影响。本文借助于府际间政策执行沟通模型,归纳了"营改增"政策执行中所涉及的各利益主体及其利益格局变化,初步探讨了"营改增"政策对当代中国的府际关系,尤其是中央和地方政府关系可能产生的各种影响。研究认为,"营改增"全面实施后,如果不能及时完善地方财税体系、培育地方主体税种,地方政府的可支配财力会更加依赖中央政府的税收返还和转移支付,其积极性和主观能动性将有可能随之降低。
[Abstract]:The purpose of the policy is to lighten the tax burden of enterprises, avoid double taxation and promote economic transformation. However, the full implementation of "business reform and increase" has produced a series of policy spillover effects. It has a structural influence on the distribution pattern of finance and tax between the central and local governments. With the help of the inter-governmental policy implementation communication model, this paper sums up the changes of the various stakeholders involved in the implementation of the "management reform and increase" policy and the change of the interest pattern. This paper preliminarily discusses the possible influence of the policy of "business reform and increase" on the inter-government relations in contemporary China, especially the relationship between the central government and the local government. The study shows that, after the comprehensive implementation of "business reform and increase", if the local fiscal and taxation system cannot be improved in time, With the cultivation of the local subject tax, the local government's disposable financial resources will depend more on the central government's tax return and transfer payment, and the initiative and initiative of the local government will be reduced.
【作者单位】：南开大学周恩来政府管理学院;南开大学商学院;
【基金】：中央高校基本科研业务费专项资金资助项目“基于利益整合机制的城市社区治理优化策略研究”(63172305) 韩国高等教育财团亚洲中心项目“城市空间生态与突发群体性事件的生成”(AS1521)
【分类号】：D630;F812.42

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