完善我国地方税体系的构想  

Conceptions of the Improvement of China's Sub-National Tax System

作　　者：朱青[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心

出　　处：《财贸经济》2014年第5期5-13,共9页Finance & Trade Economics

基　　金：教育部人文社会科学重点研究基地重大项目"扩大内需的财税政策研究"(12JJD790051)

摘　　要：本文在借鉴国外地方税体系经验的基础上,分析了我国在营业税淡出后地方税体系的建设问题,提出不能将房产税和企业所得税作为地方主体税种,更不能扩大增值税地方分享的比例;完善地方税体系的思路应当是开征零售环节的销售税划给地方,或者是改造现行的消费税,将一部分定额征收的消费税划给地方;另外,可以提高个人所得税地方分享的比例。本文认为,在完善地方税体系的过程中,应当取消增值税中央、地方共享的做法,由中央独享增值税收入;同时要改革转移支付制度,加大中央对地方的一般性转移支付。This paper, on the basis of drawing experiences from foreign countries, analyses the construction of China＇s sub national tax system after the fade-out of business tax, and points out that neither property tax nor corporation income tax is the appropriate main tax for sub-national governments, and moreover, the share of value-added tax for the sub-national governments should not be increased. The paper suggests that the central government enacts sales tax for sub-national governments, or reforms excise tax by allocating the lump sum part of it to the sub-national governments. In addition, the weight of individual income tax shared by the sub-national government might be raised. It argues that the revenue of VAT should not be shared between the central and sub-national governments, but be exclusively assigned to the central government; meanwhile, the central government should further enlarge the general grants to sub-national governments.

关 键 词：营改增 地方税 地方税体系 分税制 

分 类 号：F812.42[经济管理—财政学]