增值税扩围后地方主体税种选择  

The Choice of Local Main Taxs after VAT Reform of Expanding the Taxation Scope

作　　者：张迪[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《湖北经济学院学报》2016年第2期62-68,共7页Journal of Hubei University of Economics

基　　金：国家社会科学基金重大项目(12&ZD044);中南财经政法大学研究生科研创新课题(2015B0405)

摘　　要：增值税扩围后地方政府财力减少且地方主体税种面临缺失。房产税与资源税并不适合作为地方政府财政收入的支柱税种。本文提出保留部分服务业征收营业税、开征零售环节销售税和改变个人所得税分成三种方案,将以上三种税种共同作为地方主体税种。利用投入产出表模拟计算,这三种方案可以弥补"营改增"后地方财政收入的减少额。The local government financial revenue is reduced, and local main tax is missing after VAT reform of expand- ing the taxation scope. The property tax and resource tax are not suitable for as the pillar of the local government organiza- tion income tax. This paper advised that some services tax and retail sales tax are imposed, and the individual income tax should be changed, and these plans will be as the main local tax. The three plans can make up for the original business tax change resulting in a decrease of local fiscal revenue after VAT reform with the input-output table.

关 键 词：增值税扩围 地方主体税种改革 地方财力 

分 类 号：F810.423[经济管理—财政学]