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1994-2011年间,因应中央对省级政府的分税制改革及2002年所得税分享改革,各省省以下财政体制也进行了丰富的调整,其重点之一即是增值税和营业税的分成安排。增值税与营业税明显差别的税收分成安排及与相应产业的对应关系,会对地方政府产生不同的财政激励效应,进而影响不同产业规模及结构的变化。本文在财政激励方法指导下,研究了增值税和营业税分成激励的产业效应,并利用1994-2011年间全国地市级政府的税收分成数据对其对应产业的规模及结构变化进行了实证检验,实证结果与理论预期一致:相比增值税,营业税的高分成激励促进了第三产业发展、抑制了第二产业的发展;两税的分成差别显著影响了两个产业的结构变化。进一步,地方政府重点选择土地财政行业来实现营业税的高分成利益。
In 1994-2011, due to the reform of the tax-sharing system of the central government to provincial governments and the sharing of income tax in 2002, a wealth of adjustments were made to the following fiscal systems in all provinces and autonomous regions. One of the focuses was the separation of value-added tax and business tax. The tax revenue sharing arrangement with obvious difference between VAT and sales tax and the corresponding relationship with the corresponding industries will have different financial incentive effects on local governments, thus affecting the changes in the scale and structure of different industries. Under the guidance of the fiscal incentive method, this paper studies the industrial effect of dividing value-added tax and business tax into incentives and makes empirical tests on the scale and structure of the corresponding industries by using the tax-sharing data of the municipal governments in China during 1994-2011. The result agrees with the theoretical expectation: Compared with the VAT, the high score incentive of business tax promotes the development of the tertiary industry and restrain the development of the secondary industry; the difference between the two taxes significantly affects the structural changes of the two industries. Further, the local government focuses on the selection of the land finance industry to realize the high profit-sharing interest of business tax.