我国地区间增值税负担与收入归属不对称问题研究——基于生产地原则和消费地原则的比较分析

On the Asymmetry between the Local VAT Burden and VAT Revenue Allocation

本文探讨了我国地区间增值税负担与增值税收入归属之间的不对称问题,从对比课征增值税常用的两种原则(生产地原则和消费地原则)入手,比较了1998～2009年我国四大经济区域的地方增值税收入、工业增加值和最终消费的关系,证实了在商品流动时,生产地与消费地的不完全重合,导致生产地原则下增值税负担与增值税收入归属之间存在不对称现象。这一不对称性会引发地方政府行为的变异,从而给经济、社会发展带来不利影响。因此,应在维持生产地原则的前提下,进一步改革增值税的分享机制。

This paper discusses the asymmetry between the VAT （value-added tax） burden and VAT revenue allocation in different regions of China. Based on the origin principle and the destination principle used in the implementation of the VAT, the paper reviews the local VAT revenue, industrial added value, and final consumption in China＇s four major economic regions during 1998~2009, identifying that the incomplete superposition of the production and consumption places in circulation of commodities results in the asymmetry between the VAT burden and VAT revenue allocation under the origin principle. The asymmetry would trigger aberrance of local government behaviors, resulting in negative impact on the economic and the social development. The improvement of VAT sharing system is required while remaining the origin principle unchanged.