中央与省级政府间增值税出口退税分担模型和算法  

VAT Export Rebate Burden-Sharing Model and Algorithm between the Central Government and Provincial Ones

作　　者：唐登山[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《当代财经》2011年第12期30-40,共11页Contemporary Finance and Economics

摘　　要：由于中国跨省区的出口货物中所含增值税的"征税地"与"退税地"不一致,导致了"退税地"政府向"征税地"政府的转移支付,引发了地方保护主义等问题。问题的核心是确定中央和各省级政府应负担退税份额的方法不科学。通过借鉴地区间投入产出模型,构建了该问题的数学模型,提出了相应的算法。增值税出口退税分担机制的解决,将有助于缓解地方保护主义,发挥沿海和内陆各地区的比较优势,提升经济运行效率。Due to the inconsistency of the place of tax collection and the place of tax rebate of VAT contained in the cross-province export merchandises, the government of the place of tax rebate has to transfer the payment to the government of the place of tax collection, which results in local protectionism in China. The key of the issue lies in the unscientific method to determine the rate of sharing the burden of VAT export rebate between the central and provincial govemments. By referring to the interregional input-output model, the paper constructs a mathematical model for this problem and puts forward the related algorithm. To solve this problem is helpful to relieve local protectionism, to give full play to the comparative advantage of the coastal regions and the inland regions, and to improve the efficiency of the economic operation.

关 键 词：增值税出口退税 政府间分担机制 地区间投入产出模型 征税地 退税地 

分 类 号：F812.42[经济管理—财政学]