进一步理顺政府间收入划分需要破解三大难题

发布时间：2018-06-06 20:47

本文选题：收入划分 + 财力格局　；参考：《税务研究》2015年04期

【摘要】：进一步理顺政府间收入划分需要平衡分配结构调整与总体财力格局稳定之间的关系,必须破解三大难题:一是如何实现区域间财力格局稳定;二是如何与税制改革相衔接;三是如何与支出责任划分调整相适应。减轻收入划分调整对区域财力平衡的冲击,可考虑重点调整共享税分享比例。"营改增"、资源税改革、房地产税改革、消费税改革会影响现有政府间收入划分格局。最终结果是带来税收增减和税源分布变动。为此,需详细分析各个税种改革可能引起的收入变动,据此研究如何调整税种划分。支出责任划分与收入划分联系密切,适度增加中央支出责任要以中央收入稳定为前提。为此,应保证"营改增"后增值税收入中央占比的稳定性。
[Abstract]:In order to further straighten out the relationship between the adjustment of distribution structure and the stability of the overall financial structure, it is necessary to solve three major problems: first, how to realize the stability of financial structure among regions, secondly, how to link up with the reform of tax system; Third, how to adjust to the division of expenditure responsibilities. "to mitigate the impact of the income division adjustment on the regional financial balance, we can focus on adjusting the share tax sharing ratio." Resources tax reform, real estate tax reform, consumption tax reform will affect the existing intergovernmental income division pattern. The end result is a tax increase or decrease and a change in the distribution of tax sources. Therefore, it is necessary to analyze in detail the possible income changes caused by the tax reform, and to study how to adjust the tax classification. The division of expenditure responsibility is closely related to the division of income, and the moderate increase of the responsibility of central expenditure should be based on the stability of central income. Therefore, it is necessary to ensure the stability of the central proportion of VAT revenue after the increase of VAT revenue.
【作者单位】：财政部财政科学研究所;
【分类号】：F812.42

【共引文献】