提高地方增值税分成比例 解决地方财政困境——借增值税扩围改革扩大试点契机  

Increasing the Sharing Proportion of Local VAT and Solving the Local Financial Problems——An Opportunity of Expanding the Scope of VAT As A Experimental Unit

作　　者：厉欣岩[1] 

机构地区：[1]吉林广播电视大学,吉林长春130022

出　　处：《税务与经济》2013年第1期103-106,共4页Taxation and Economy

摘　　要：近年来,地方财政的困境根源在于1994年分税制改革财权和事权的失衡设计。2012年1月营业税改增值税改革在上海首次试点,2012年8月北京等八省市继上海后扩大试点范围。这次改革,一方面,使企业的整体税负减轻了,避免了重复征税;但另一方面,地方政府损失了营业税收入的75%,使本已陷入财政困境的地方政府雪上加霜。因此,在短期内不能根本改变分税制财政管理体制的前提下,为了促进增值税改革的顺利进行,切实可行的方法是以增值税扩围改革扩大试点为契机,适当提高地方增值税分成比例,以摆脱地方财政困境。In recent years, there have been many problems in local finance because of the imbalance of business power and financial power in tax-share reform in 1994. The reform of substituting the VAT for Business Tax was first carried out in Shanghai in January, 2012. Then Beijing and other provinces and cities expanded the scope of the reform in August, 2012. On the one hand, this reform can reduce the overall tax burden of enterprises and avoid double taxation. On the other hand, the local governments loss 75% of business tax revenue, which make these governments in financial troubles even worse. Since tax sharing system of financial management system can not be changed in short term, in order to promote the smooth progress of the VAT reform, the practical method is to increase the sharing proportion of local VAT so that the local governments could get rid of the financial predic- ament based on the opportunity of expanding the scope of VAT.

关 键 词：增值税扩围 扩大试点 地方财政困境 分成比例 

分 类 号：F810.42[经济管理—财政学]