“营改增”是我国“十二五”期间一项重要的税收制度改革,在现有的增值税分享体制下,改革的推进使地方主体税种面临缺失,地方政府财力减少。本文利用投入产出表模拟测算了在10%和13%两档税率下,“营改增”对地方财力的影响程度,并在此基础上提出了弥补地方财力缺口的相关政策建议。 Under the existing value-added tax sharing system, the promotion of reform has made the lack of local taxes and reduced the financial resources of local governments. In this paper, we use the input-output table to simulate the degree of influence of “Ying Zeng Zeng ” on the local financial resources under the two rates of 10% and 13%, and on this basis, put forward some policy suggestions to make up for the local financial gap.