【摘要】：全國"一刀切"的傳統(tǒng)增值稅分享模式造成了中央與地方之間以及各地之間財力的不平衡,全面"營改增"后,增值稅分享比例出現(xiàn)新博弈。借用超額累進稅率的形式,從理論和現(xiàn)實依據(jù)兩方面來看,以地方財政自給率為超額累進基準(zhǔn),建立增值稅中央與地方超額累進分享新模式具有可行性。同時,以人口增長率和人均消費水平增長率對分享比例做適當(dāng)調(diào)整,并根據(jù)1999~2014年各省財政自給率累計頻率圖設(shè)計出一套具體劃分標(biāo)準(zhǔn)。
[Abstract]:The traditional "one-size-fits-all" mode of value-added tax sharing in the whole country has caused the imbalance of financial resources between the central and local governments as well as between the regions. After the overall "reform and increase", a new game has emerged in the proportion of value-added tax sharing. By borrowing the form of excess progressive tax rate, it is feasible to establish a new mode of excess progressive sharing between the central and local governments by taking the self-sufficiency rate of local finance as the basis of excess progressive progress. At the same time, according to the population growth rate and the per capita consumption level growth rate, the sharing ratio is adjusted appropriately, and a set of specific classification criteria is designed according to the cumulative frequency chart of the fiscal self-sufficiency rate in each province from 1999 to 2014.
【作者單位】： 集美大學(xué)財經(jīng)學(xué)院;
【基金】：福建省社會科學(xué)研究基地重大項目(項目編號:2014JDZ047) 福建省社會科學(xué)規(guī)劃項目(項目編號:2014B089)
【分類號】：F812.42
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本文編號：2128711