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“营改增”后地方财政面临失衡问题。本文以我国31个省(自治区、直辖市)和5个计划单列市2009-2011年国内增值税收入和地方级营业税收入为测算样本,将增值税和营业税合并作为中央和地方共享税,分析各地区中央对地方税收返还和地方对中央税收上缴情况,得出“营改增”之后,按照50:50的增值税分享比例计算,绝大部分地区财政受损和得益不大,只有个别地区财政受损和得益比较严重,并提出适当调整个别地区的税收返还和上缴政策,以平衡各方的利益。
“Local tax reform ” after the local government is facing imbalances. This article takes the domestic VAT revenue and local business tax revenue from 2009 to 2011 in 31 provinces (autonomous regions and municipalities directly under the Central Government) and 5 cities under separate state planning as the sample for measurement, and combines the VAT and business tax as the sharing tax between the central government and the local government. After the central government returned the local tax revenue and the local government turned over the tax payment to the central government, the “50% VAT conversion” was calculated. According to the 50:50 value-added tax sharing ratio, the vast majority of regions were not financially impacted and benefited greatly. Only the individual Regional financial damage and benefits are more serious, and put forward the appropriate adjustments in individual areas of tax rebate and return policy, in order to balance the interests of all parties.