“营改增”后地方税源培植浅析——以陕西省为例  

Analysis on the Cultivation of Local Tax Sources——A Case Study of Shaanxi Province

作　　者：娄爱花[1] 柳玉琪 

机构地区：[1]西安财经学院财税系,陕西西安710100 [2]陕西秦农农村商业银行股份有限公司临潼支行,陕西西安710699

出　　处：《西安航空学院学报》2017年第2期40-44,共5页Journal of Xi’an Aeronautical Institute

摘　　要："营改增"在优化税制、优化产业结构和优化经济结构方面做了很大的贡献,却带来了中央、地方之间的财政利益关系的冲突。以陕西省为例,从地方的实际情况出发,分析地方税源现状、成因,从税种的角度提出培植地方税源的对策:短期内采取过渡性政策来保持地方的财力;中长期应着眼于构建以房地产税和资源税为主体税种的地方税系。＂Replacement of Business Tax with Value-added Taxhas made a great contribution to optimizing the tax system,industrial structure and economic structure. However,it also brings about the contradiction of financial interests between central and local governments. From the actual situation of local taxes, this article takes Shaanxi Province as an example to discuss how to cultivate local tax sources in short term and long term： in the short term, local finance can be kept through the adoption of transitional policies; and in the long term,the focus should be placed on establishing the local tax system mainly composed of real es-tate tax and resource tax.

关 键 词：营改增 地方税源 地方主体税种 

分 类 号：F812.42[经济管理—财政学]