增值税分享再测算及其对地方财力的影响——基于投入产出表的分行业消费地原则方法  

Recalculation of VAT Sharing and Its Effects on Inter-Regional Fiscal Resources:The Method of Industry Consumption based on Input-Output Table

作　　者：倪红福 黄靖桐[1] 李善同 何建武[3] NI Hongfu;HUANG Jingtong;LI Shantong;HE Jianwu(School of Economics,University of Chinese Academy of Social Sciences;Institute of Economics of Chinese Academy of Social Sciences;Department of Development Strategy and Regional Economy,Development Research Center of the State Council)

机构地区：[1]中国社会科学院大学经济学院 [2]中国社会科学院经济研究所 [3]国务院发展研究中心发展战略和区域经济研究部

出　　处：《数量经济技术经济研究》2023年第3期50-69,共20页Journal of Quantitative & Technological Economics

基　　金：国家自然科学基金专项项目(72141309);国家自然科学基金面上项目(71873142,72073142)和国家自然科学基金重点项目(71733003)的资助。

摘　　要：基于生产地原则进行增值税分享存在税收转移、加剧地方财力差异等问题,不利于实现区域协调发展和建设全国统一大市场,有必要重新考察基于消费地原则的增值税分享的合理性。实施消费地原则的关键是科学界定消费额,为此,本文提出了基于细化分行业消费额的消费地原则增值税分享新方法,并利用2002~2017年中国省级投入产出表,实证测算考察不同消费额核算方法下的税收转移、财力差异和不平衡的情况。研究结果表明:(1)相对于分行业消费地原则,生产地原则导致东部地区经济发达省市(如北京、上海、广东)存在较大的税收流入,而人口多的中西部相对欠发达地区(如河南、湖南)以及农业比重大的部分东部地区(如山东、河北)税收流失严重。(2)不同行业的增值税收入、税收转移方向及大小均存在明显异质性,如食品制造及烟草加工业,上海、云南、贵州等主要表现为增值税流入,广东、江苏等表现为增值税流出。(3)总体上,消费地原则下各地财政收入的基尼系数、财政缺口变异系数相对较小,基于生产地与消费地原则相结合的增值税分享方法一定程度上可使地方财力更平衡,从而使各地基本公共服务供给更平衡、更充分,助力实现区域协调发展。China has always attached great importance to financial coordination and regional coordinated development,thus introducing a series of policies to reduce regional disparities in financial resources and economic activities.Since the 19^(th) National Congress of the Communist Party of China,building a modern fiscal relationship between the central and local government with clearly defined power and responsibilities,appropriate financial resource allocation,and greater balance between regions has become an important topic.However,when the origin principle(OP) is used for the allocation of value-added tax(VAT),there will be problems,including exacerbating tax transfer and aggravating regional differences in fiscal resources,which have a negative effect on the coordinated development between regions and building a unified domestic market.It is essential to reexamine the rationality of the destination principle(DP) for VAT sharing.The key to the implementation of DP is to define consumption well.Current studies have put forward some indicators to measure consumption under DP,but most of them need improvement.For example,the total retail sales of consumer goods is the most widely used indicator of DP.However,this indicator neglects some consumption of the service sectors,such as financial and medical consumption,which affect VAT sharing as well,and it ignores differences in tax rates of different sectors.Regarding the final consumption expenditure,although it accounts for service consumption such as consumption of education and finance,it may overestimate consumption because it includes some non-consumption parts such as residential housing expenditure and depreciation of fixed assets.Current measurements of DP based on the input-output table vary,but none of them consider the heterogeneity of industries.As there are different tax rates and consumption in different industries,taking the heterogeneity of industries into consideration would lead to a more precise result.Unlike the current indicators,we propose a new appro

关 键 词：税收转移 消费地原则 投入产出表 财力协调 

分 类 号：F812.42[经济管理—财政学]