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由于中国跨省区的出口货物中所含增值税的“征税地”与“退税地”不一致,导致了“退税地”政府向“征税地”政府的转移支付,引发了地方保护主义等问题。问题的核心是确定中央和各省级政府应负担退税份额的方法不科学。通过借鉴地区间投入产出模型,构建了该问题的数学模型,提出了相应的算法。增值税出口退税分担机制的解决,将有助于缓解地方保护主义,发挥沿海和内陆各地区的比较优势,提升经济运行效率。
Due to the discrepancies between the “tax levied land” of value added tax and the “tax rebate land” contained in the exported goods across the provinces in China, this has led to the transfer of the “tax rebate land” to the “tax land” government Payment, triggering local protectionism and other issues. The crux of the matter is to determine that the central and provincial governments should bear the burden of tax rebate unscientific. By referring to the inter-region input-output model, the mathematical model of the problem is constructed and the corresponding algorithm is proposed. The solution to the VAT rebate sharing system will help alleviate local protectionism, give play to the comparative advantages of coastal areas and inland areas, and enhance the efficiency of economic operations.