增值税“扩围”改革与中央和地方财政体制调整

The VAT Reform for Broadening the Tax Base and Adjustment of Intergovernmental Fiscal Relations in China

增值税税制的完善事关市场经济的健康发展,以及政府间财政关系的协调。我国现行增值税与营业税分立并行的状况及问题,凸显了增值税"扩围"改革的必要性。在增值税"扩围"后,如何弥补地方政府的收入损失、并为地方政府提供公共服务建立一个长期稳定的财政保障机制,显得尤为重要,这也是增值税"扩围"改革能否得到地方政府支持的一个关键因素。本文从理论上分析了中央与地方财政体制中增值税的税权配置和收入分享问题,借鉴了几个典型国家增值税改革的经验与教训,对我国增值税下一步的改革方向和实施路径提出了建议。

A well-functioned VAT system plays an important role in the healthy development of market economy and the coordination of intergovernmental fiscal relations.It is urgent to reform the VAT for broadening the tax base due to the defects inherent in the parallel implement of VAT and BT in China.The support of local governments is one of the key factors to achieve it.Thus,it is important to redesign VAT revenue sharing mechanism and establish a stable long-term finance guarantee for local governments to provide public services.This paper analyzes the issue of allocation of taxing right and revenue sharing of VAT among intergovernmental fiscal relations,discusses the experiences and lessons of the VAT reform in some countries and put forward suggestions for next step direction and timetable of VAT reform in China.