税收与税源背离对我国地区财力均衡的影响研究  

Study on the Influence of Deviation between Tax Revenue and Tax Source on Regional Financial Equalization in China

作　　者：万莹[1] 陈恒 WAN Ying;CHEN Heng(Jiangxi University of finance and Economics,Nanchang 330013;Jiangxi Agriculture University,Nanchang 330045,China)

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013 [2]江西农业大学经济管理学院,江西南昌330045

出　　处：《当代财经》2023年第8期43-56,共14页Contemporary Finance and Economics

基　　金：国家社会科学基金项目“促进共同富裕的税收政策体系研究”(22BJY029)。

摘　　要：增值税的生产地课税、企业所得税的汇总纳税、个人所得税的汇算清缴均会带来税收与税源背离问题。解决税收与税源背离问题,构建权责清晰、财力均衡的地方政府间财政关系,不仅有利于完善分税制,促进全国市场统一,而且有助于推进地区基本公共服务均等化,实现地区经济协调发展。基于2000-2019年我国省级面板数据,检验增值税、企业所得税、个人所得税三大税种的税收与税源背离对地区财力均衡的影响机制、规模和程度。研究结果表明,税收与税源背离显著地扩大了地方财力差距,且对东部省份、税收净流入省份及第三产业主导的省份影响程度更大,而财政压力、数字经济发展水平和“营改增”均加深了税收与税源背离程度。因此,建议按消费地原则重建增值税地区分配制度,改革企业所得税和个人所得税跨区域收入划分制度,完善地方政府间横向税收分配机制,促进地区财力均衡。The taxation in production area of the value-added tax,the consolidated tax payment of corporate income tax,and the final settlement of personal income tax will all bring about the deviation between tax revenue and tax source.To solve this problem and to build a fiscal relationship between local governments with clear responsibilities and balanced financial resources is not only conducive to improving the tax sharing system and the unification of the domestic market,but also conducive to equalizing basic public services and achieving coordinated development of regional economies.Based on China's provincial panel data from 2000 to 2019,this paper examines the mechanism,scale and extent of the impact of the deviation between tax revenue and tax resource of VAT,CIT and PIT on the regional financial equalization.The findings show that this deviation has significantly expanded the local financial gap,and has a greater impact on the eastern provinces,the net tax inflow provinces,and the tertiary industry dominated provinces,while the financial pressure,the development of digital economy,and the reform of"replacing business tax with value-added tax"have all deepened the deviation.Therefore,it is suggested to re-establish the regional distribution system of VAT according to the principle of consumption place,to reform the cross regional income division system of CIT and PIT,to improve the horizontal tax distribution mechanism among local governments,so as to equalize regional financial resources.

关 键 词：税收与税源背离 地区财力均衡 生产地原则 消费地原则 增值税 

分 类 号：F812.422[经济管理—财政学]