“营改增”对民族地区财政收入和产业转型的影响及对策——基于湖北省恩施自治州的调查分析

发布时间：2018-04-18 20:25

本文选题：“营改增” + 民族地区(恩施州)　；参考：《中南民族大学学报(人文社会科学版)》2017年04期

【摘要】："营改增"带来地税主体税种缺失,企业所得税和附税费流失,收入大幅减少,职能被弱化,征管模式面临重构。针对恩施州"营改增"带来的问题,具体如营业税相比增值税,占比高,四大行业新增增值税不能弥补营业税停收,导致"营改增"减税效应明显。划分比例变化,营业税下降50%的减收数大于增值税增长25%的增收数,又进一步导致地方财政减收。即使中央财政按2014年基数返还,也不能保证地方既有财力。缺乏高科技企业、服务类企业,一般纳税人规模小,抵扣专票难以取得,使得恩施州企业难以降低成本、形成完整抵扣链条。建议民族地区要建立政府主导的综合治税机制,加快特色产业的发展,开拓培育新税源。财政部门提高中央对地方税收返还基数,加大对民族地区的支持力度,将所得税的分享比例调整为中央与地方各50%;依靠顶层设计重构地方税收体系,改革调整地税部门税收征管方式,实行国地税无缝衔接。
[Abstract]:"Business reform and increase" brings about the absence of local tax subject, the loss of enterprise income tax and supplementary tax, the reduction of income, the weakening of function, and the reconstruction of collection and management mode.In view of the problems brought by Enshi prefecture, such as the ratio of business tax to VAT is high, the increase of VAT in four major industries can not make up for the suspension of business tax, which leads to the obvious effect of tax reduction.According to the change of proportion, the reduction of sales tax by 50% is larger than the increase of VAT by 25%, which further leads to the reduction of local fiscal revenue.Even if the central finance is returned from the 2014 base, there is no guarantee that local governments will have the financial resources.Lack of high-tech enterprises, service enterprises, the scale of the general taxpayer is small, the rebate ticket is difficult to obtain, making Enshi enterprises difficult to reduce costs and form a complete chain of deductions.It is suggested that the government-led comprehensive tax control mechanism should be established in ethnic minority areas to speed up the development of characteristic industries and to open up and cultivate new tax sources.The financial department has raised the central government's base for returning local taxes, increased its support for minority areas, adjusted the share ratio of income tax to 50 each for the central and local governments, and relied on the top-level design to reconstruct the local tax system.Reform and adjustment of the tax collection and management of local tax departments, the implementation of seamless convergence of national land taxes.
【作者单位】：中南民族大学管理学院;中南民族大学学报编辑部;
【分类号】：F127;F812.42

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