随着营改增的全面推行,增值税分享对地方收入的影响凸显。本文以增值税地区间横向分享的生产地原则和消费地原则为基础,模拟测算不同分享方案对地方的影响。文章认为,考虑消费地原则,可以促使地方政府将服务重点由企业转向居民,促进经济增长方式的根本转变。 With the full implementation of the VAT reform, the impact of VAT sharing on local revenue is highlighted. Based on the principle of place of production and the place of consumption, which are horizontally shared between regions in the scope of value added tax, this paper simulates and estimates the impact of different sharing programs on localities. The article holds that, considering the principle of consumption, local governments can be motivated to shift their service focus from enterprises to residents and promote the fundamental transformation of the mode of economic growth.