税收背离与地区间财力差异

Tax Deviation and Regional Fiscal Disparity

当前我国存在严重的税收背离和地区间财力差异现象。本文对我国增值税、营业税、企业所得税三大主要税种及总体税收的税收背离状况进行测算发现,上海、北京、广东、天津、云南、海南等少数地区是税收背离的主要税收流入地,在现行的纵向和横向分税制下,这些地区是税收背离的主要受益地;而河南、山东、湖南、河北、湖北、四川、江西、广西、安徽、福建、内蒙古、黑龙江、吉林等地区为税收背离的主要税收流出地,在现行的纵向和横向分税制下,这些地区是税收背离的主要受损地。税收背离是引起地区间财力差异的重要原因,消除税收背离可以大幅降低地区间的人均财力差异。纵向调整和横向调整是解决税收背离问题的重要方式。

There are the phenomenon of tax deviation and regional fiscal disparity in China. This paper calculates the tax deviation of China＇ s value- added tax, business tax, corporation income tax, three major taxes and the overall tax, finds that few provinces, for example Shanghai, Beijing, Guangdong, Tianjin, Yunnan, Hainan, are the main tax inflow regions of tax deviation, and under current vertical and horizontal tax distribution system, these regions are the main beneficiaries of tax deviations ; nevertheless there are a lot of tax outflow in some provinces, such as Henan, Shandong, Hunan, Hebei, Hubei, Sichuan, Jiangxi, Guangxi, Anhui, Fujian, Inner Mongolia, Heilongjiang, Jilin, and these provinces are the main losers of tax deviations, under current vertical and horizontal tax distribution system. Tax deviation is the main reason of increasing regional fiscal disparity; to eliminate tax deviation can significantly reduce the per capita fiscal resource. Vertical adjustment and horizontal adjustment is the important way to solve tax deviation.