重构增值税地区间分享制度  

On a Sharing System of VAT: International Experiences and the Choice for China

作　　者：杨帆[1] 刘怡[1] 

机构地区：[1]北京大学经济学院

出　　处：《税务研究》2014年第8期12-18,共7页

摘　　要：随着"营改增"范围的不断扩大,地方政府的税收结构在发生变化。我国增值税以生产地原则为基础的地方间分享方式会导致地方政府间税收竞争和税收收入不平衡等问题。因此有必要以消费地原则为基础重新构建增值税地方分享制度。本文在对加拿大、日本和德国的增值税税收分享制度进行细致研究的基础上,利用中国2007年的地区投入产出表1、财政收入、社会消费品零售总额、人口等数据对三种增值税分享改革方案进行测算。通过计算发现,投入产出表、宏观消费数据和人口这三种分享增值税的方式会导致经济较发达、人口较少的省份增值税分享比例减少,而人口众多、经济较为薄弱的省份增值税分享比例增加。同时,这三种方式都有利于促进地方税收收入的平衡。With the deepening of China＇s tax reform and the VAT transformation, the tax structure of local government is changing. VAT in China is taxed by central government and distributed among local governments based on the ＂origin principle ＂. Such distribution system is responsible for many problems, such as mismatch of tax base and tax income, tax competition between local governments and inequality of local governments＇ fiscal income. Therefore, it is necessary to re-build China＇s sharing system of VAT based on ＂destination principle ＂. This paper analyzes the sharing system of VAT theoretically, and then studies the VAT sharing system in Canada, Japan and Germany, respectively. Meanwhile, the paper uses the data of input- output table, fiscal revenue, retail sales of consumer goods and population to re-build the VAT sharing system and measures the VAT income of local governments under different systems. The paper detects that all these new VAT sharing systems would lead to a reduction of the VAT share of the provinces with smaller population and higher level of economy, and the provinces with more people and lower level of economy may see a growth of the VAT share. In the meantime all of these new VAT sharing systems will be conducive to the equality of fiscal income of local governments.

关 键 词：增值税地区间分享 投入产出表 生产地原则 消费地原则 

分 类 号：F812.42[经济管理—财政学]