本文選題：“營(yíng)改增” + 增值稅收入劃分　； 參考：《財(cái)貿(mào)研究》2017年10期

【摘要】：全面"營(yíng)改增"后,增值稅收入劃分實(shí)行國(guó)發(fā)[2016]26號(hào)和國(guó)發(fā)[2016]71號(hào)過(guò)渡方案,基本目標(biāo)是"保持財(cái)力格局不變并兼顧好東中西部利益關(guān)系"。但模擬測(cè)算結(jié)果表明:縱向分配上,可能并不足以維持央地財(cái)力格局不變,并且損害了對(duì)原營(yíng)業(yè)稅依賴程度較高的中西部省份的稅收利益;橫向分配上,極大地加劇稅收與稅源背離問(wèn)題,有可能引發(fā)地區(qū)間增值稅收入的逆向分配,并未能兼顧好東中西部利益關(guān)系。從綜合體制層面考察,過(guò)渡方案無(wú)法應(yīng)對(duì)由全面"營(yíng)改增"及增值稅收入中央與地方分享方案調(diào)整帶來(lái)的分稅制向分成制退化的風(fēng)險(xiǎn)及弊端�，F(xiàn)行增值稅收入劃分方案過(guò)渡期為2~3年,構(gòu)建正式的增值稅收入共享制度和體制相當(dāng)緊迫。將來(lái)的增值稅收入劃分正式體制的優(yōu)化,縱向分配上應(yīng)與事權(quán)和支出責(zé)任相匹配,兼顧穩(wěn)定性與靈活性;橫向分配上應(yīng)考慮以居民數(shù)量與屬地原則等綜合因素加權(quán)分配,兼顧公平和效率。綜合體制改革層面,亟需相關(guān)制度甚至倒逼相關(guān)制度的聯(lián)動(dòng)改革,進(jìn)一步推動(dòng)分稅制財(cái)稅體制的完善。
[Abstract]:After the comprehensive "business reform and increase", the division of value-added tax revenue is carried out in the transitional scheme of Guofa [2016] 26 and Guofa [2016] 71. The basic goal is to "keep the pattern of financial resources unchanged and give consideration to the interests of the east, the west and the west". But the simulation results show that the vertical distribution may not be enough to maintain the central and local financial structure unchanged, and damage the tax interests of the central and western provinces, which are highly dependent on the original business tax. The deviation between tax revenue and tax source is greatly aggravated, which may lead to the reverse distribution of value-added tax income among regions, and fail to give consideration to the benefit relationship between the east, the west and the west. From the comprehensive system level, the transitional scheme can not cope with the risks and drawbacks of the degeneration of the tax distribution system to the share system caused by the adjustment of the overall "business reform and increase" and the adjustment of the VAT revenue sharing scheme between the central and local governments. The transition period of the current VAT revenue division scheme is 2 ~ 3 years, so it is very urgent to construct the formal VAT revenue sharing system and system. In order to optimize the formal system for the division of value-added tax income in the future, the vertical distribution should be matched with the administrative power and expenditure responsibility, and the stability and flexibility should be taken into account. In horizontal distribution, consideration should be given to weighted distribution based on comprehensive factors, such as the number of residents and the principle of territoriality. Balance equity and efficiency. At the level of comprehensive system reform, the linkage reform of related system or even related system is urgently needed to further promote the perfection of tax system.
【作者單位】： 湖南大學(xué)經(jīng)濟(jì)與貿(mào)易學(xué)院;
【基金】：湖南省哲學(xué)社會(huì)科學(xué)基金年度項(xiàng)目“全面‘營(yíng)改增’后增值稅收入共享的政策效應(yīng)及優(yōu)化路徑研究”(17YBA085) 湖南省社會(huì)科學(xué)成果評(píng)審委員會(huì)項(xiàng)目“湖南發(fā)展PPP模式的政府性債務(wù)與對(duì)策研究”(XSP17YBZZ012) 國(guó)家自然科學(xué)基金項(xiàng)目“轉(zhuǎn)型期中國(guó)居民收入差距:度量、效應(yīng)、影響因素及干預(yù)對(duì)策研究”(71373073)等的資助
【分類號(hào)】：F812.42

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