“营改增”背景下相关税制改革及税种配置策略  

The Tax Reform and Allocation Strategy for Local Government under the Background in Replacing Business Taxes with a Value Added Tax

作　　者：崔志坤[1,2] 胡斯[1] 李菁菁[1] 

机构地区：[1]安徽财经大学财政与公共管理学院 [2]中国社会科学院财经战略研究院

出　　处：《经济体制改革》2015年第4期136-142,共7页Reform of Economic System

基　　金：国家社会科学基金项目“构建地方税体系研究”(13CJY108);中国博士后科学基金第51批博士后科学基金面上资助项目“中国式分权视角下的地方税体系研究”(2012M510655);2013年研究生创新基金项目“构建地方税体系的思考”(ACYC2013006)的研究成果

摘　　要：税收立法层次低、地方税收入规模有限、税制结构不合理等问题已经影响到整个财税制度的优化运行。着眼地方财力风险积聚的现实,应考虑增值税共享比例的重新划分,缓解"营改增"试点扩围对地方财力的影响,从而有效缓解"主体税种缺失"和"偿还债务"对地方政府的双重压力。建立地方财力可持续发展的长效机制,加快增值税、消费税、资源税等税种改革,培育省、市县两级政府各自所需的主体税种和辅助税种,完善地方税体系,从而推动国家治理能力和治理体系的现代化。The problem of taxes low legislation level, and local limited tax revenue scale, and the irrational tax structure have affected the optimal operation of the fiscal and taxation system. Focus on the accumulation of local financial risk reality, changing the VAT sharing proportion should be considered. This will be ease to the pressure of the local government revenue from the replacing business tax with value-added tax （VAT） pilot and this will be effectively alleviate the double pressure about the main taxation losing and the repayment of the local government debt. The establishment of long-term mechanism of local financial resources for sustainable development, and speeding up the tax reforming on the value-added tax, consumption tax, resource tax etc, and to perfect the local tax system. The reform will be promoting the government modernization on the governance of state capacity.

关 键 词：分税制 营改增 地方税体系 

分 类 号：F812.42[经济管理—财政学]