增值税收入地区间转移的衡量——生产地原则与消费地原则的比较  

Measure of the VAT Revenue Transfer Among Provinces in China:Comparison Between Original Principle and Destination Principle

作　　者：黄夏岚[1] 刘怡[1] 

机构地区：[1]北京大学经济学院

出　　处：《财贸经济》2012年第1期25-33,共9页Finance & Trade Economics

基　　金：国家自然科学基金(7087304)项目的阶段性成果

摘　　要：我国增值税收入的地方政府分享部分,实际上主要是按生产者所在地在各地区间分配,我们称之为"生产地原则"。由于增值税是间接税,而且是价外税,其税负实际是由消费者最终负担的。目前的这种分配准则,事实上造成了税收收入归属与税负归属的不一致,扭曲了政府与市场参与者的行为。采用"消费地原则"分配地方级增值税能很好地避免上述扭曲的出现。文章通过一个简单的理论框架来分析,发现各地方所占商品的生产流通增值税环节以及这些环节的增值率和商品的地方销售占全国的比例是影响两种分配方式下地方实际税收收入差异的因素;同时借用现有各省消费数据具体衡量发现,采用当前生产地原则较消费地原则下的地方增值税分配存在相当程度的财富逆流。因而,改革现有增值税地方分配方法很有必要。China＇s local governments share a part of the VAT revenue according to locations where the producers registered, which accords with the Original Principle. VAT is indirect tax and excluded in price. VAT is actually paid by the ultimate consumers. The current assignment, in fact, results in inconsistencies of tax revenue ownership and tax burden attribution, distorts behaviors of governments and the market participants. Allocating VAT by Destination Principle can well avoid those distortions. This paper applied a simple theoretical framework to analyze the issue and found that differences come from the number of value-added segments of production and circulation of goods and service as well as the added value of these segments and consumption proportions of different local governments. Then the authors measured the differences under two principles by reallocating the local VAT revenue using existed consumption data and found that there is a considerable degree of the wealth transfer among provinces. Therefore, it is quite necessary to reform the existing VAT allocation system.

关 键 词：增值税 消费地原则 生产地原则 税收转移 

分 类 号：F812.42[经济管理—财政学]