缩小区域间增值税税负转嫁的国际经验及启示  

International experience and enlightenment of reducing the burden shifting of value-added tax between regions

作　　者：赵进 孙疏[1] ZHAO Jin;SUN Shu(Chuzhou Polytechnic,Chuzhou 239000,China)

机构地区：[1]滁州职业技术学院,安徽滁州239000

出　　处：《河南工程学院学报（社会科学版）》2023年第2期37-44,共8页Journal of Henan University of Engineering(Social Science Edition)

基　　金：安徽省省级质量工程项目(2022zygzsj041,2022jxzyk034),安徽省职成教课题(Azcj2022044)。

摘　　要：在经济发展日益一体化的形势下,由于税制设计不合理和分税制管理体制不完善,传统的财政管理体制和税收制度已不能适应新形势的需要,因而如何妥善协调区域间的税收矛盾至关重要。增值税税负区域转嫁情况如何会不同程度地影响各区域的增值税税负情况,借鉴国外一些代表性国家缩小区域间增值税税负转嫁的典型做法,我国可以从短期和长期两个方面制定解决区域间增值税税负转嫁问题的政策。As economic development becomes increasingly integrated,the traditional financial management system and tax system can no longer meet the needs of the new situation due to the unreasonable design of the tax system and the imperfect management of the tax sharing system.Therefore,it is crucial to properly coordinate tax conflicts between regions to better reflect the regional fairness of value-added tax(VAT).This paper analyzes the reasons and impacts of the trans-regional VAT burden shifting by exploring the situation of VAT burden shifting between 2014 and 2020 in various regions of China,and draws upon the relevant methods and advantages of reducing regional tax shifting in some typical foreign countries so as to provide some suggestions for China′s tax reform from both short-term and long-term perspectives.

关 键 词：增值税 税负转嫁 区域经济 分税制 

分 类 号：F812.42[经济管理—财政学]