税收分享与财政失衡:中国增值税分享制度的重构

Tax Sharing and Fiscal Imbalance:Reconstruction of China’s VAT Sharing System

区域财政收入分配不合理会造成财政失衡,缩小财力差距有助于建立财力协调、区域均衡的现代央地财政关系。本文利用2016年增值税分享改革研究了税收分享对财政失衡的影响,并提出了重构增值税分享比例的新方案。研究发现:增值税分享改革在一定程度上缓解了"营改增"造成的纵向财政失衡,但加剧了横向财政失衡,拉大了区域财力差距;横向财政失衡加深是由于增值税分享改革后区域财政能力分化程度扩大导致的;调整增值税征收原则和分享方式,有助于降低区域间财政失衡程度。本文的研究对于理顺政府间财政关系具有借鉴意义,有利于进一步厘清现代政府间财政关系的内涵,推进现代财政制度建设。

Inappropriate division of fiscal revenue among regions causes fiscal imbalance.Narrowing regional fiscal gap is helpful for the establishment of modern central-local fiscal relationship.This paper uses the VAT sharing reform in 2016 to study the impact of tax sharing on fiscal imbalance,and proposes a new scheme to reconstruct the VAT sharing system.We have three findings:the VAT sharing reform alleviated the vertical fiscal imbalance caused by"Business Tax Replaced with VAT Reform",but exacerbated the horizontal fiscal imbalance and widened the regional financial gap;the exacerbation of the horizontal fiscal imbalance is due to the expansion of the regional fiscal capacity differentiation after the reform of VAT sharing;adjusting VAT raising principles and sharing methods can help reduce the degree of regional imbalances.Our conclusion is significant for improving the intergovernmental fiscal relationship,clarifying the connotation of the modern central-local fiscal relationship and promoting the construction of modern financial system.