以税收分享制度改革促消费增长  

Promoting Consumption Growth through the Reform of Tax Sharing System

作　　者：刘怡[1] 赵煦风 LIU Yi;ZHAO Xu-feng(School of Economics,Peking University,Beijing,100871,China)

机构地区：[1]北京大学经济学院,北京100871

出　　处：《学习与探索》2021年第4期86-93,178,共9页Study & Exploration

摘　　要：“十四五”期间,增强消费对经济发展的基础性作用,深挖消费潜力,培养完整内需体系是我国重要的经济战略之一。税收分享制度对居民收入、消费和储蓄决策有着重要影响。增值税生产地原则强化了地方保护主义,削弱了地方培养消费环境的内生动力;企业所得税注册地纳税机制催生了“总部经济”和税收洼地现象;个人所得税存在因税收与公共品供给错配导致的消费扭曲问题。为了消除税收分享制度对消费产生的不利影响,本文借鉴国际税收协调中的“消费地原则”“来源地”和“居民”等概念,建议推行“消费地原则”下增值税地区间横向分享机制;企业所得税可以参考“税收关联”方式对税收进行地区间公式化分配;个人所得税可加强全国统筹,避免“人随政策走”现象频繁发生。税收分享制度的调整可以从机制设计上助力扩大内需、畅通国内大循环。During the 14th Five-Year Plan period,it is one of the most important economic strategies in China to enhance the basic role of consumption in economic development,exploit the consumption potential and establish a complete system of domestic demand.Tax sharing system has an important impact on residents’income,consumption and saving decisions.The production-based principle of value-added tax strengthens the local protectionism and weakens the internal driving force of governments to cultivate the local consumption environment.The tax payment mechanism of enterprise income tax gives birth to the phenomena of“headquarters economy”and tax haven.Individual income tax has caused the problem of consumption distortion induced by the mismatch between tax and supply of public goods.In order to eliminate the negative impact of tax sharing system on consumption,this paper uses the concepts of“consumption-based principle”,“source jurisdiction”and“fiscal resident”in international tax coordination for reference,proposes to implement the horizontal sharing mechanism of value-added tax among regions under the“consumption-based principle”.The paper also suggests on carrying on the formula-based distribution mechanism among regions to reform the enterprise income tax referring to“tax association”.As for individual income tax,it’s helpful to strengthen the overall planning of the whole country and avoid the frequent occurrence of the phenomenon that people migrate according to the tax policies.The adjustment of tax sharing system can help expand domestic demand and spur the domestic economic circulation from the perspective of the mechanism design.

关 键 词：消费升级 税收分享制度 经济增长模式 经济发展 国内国际双循环 

分 类 号：F812.42[经济管理—财政学]