全面“营改增”后地方税收体系改革构想

Vision for the reform of the local tax system after replacing the business tax with a value-added tax

营改增"打破了原有地方税收体系运行格局,迫切需要重构我国地方税收体系。通过系统梳理现有研究成果,分析了我国地方税收体系的现状和存在的问题,指出了全面"营改增"对现行地方税收体系的影响。提出了适度赋予地方部分税权、培育地方主体税种、完善地方税收制度和优化地方税制结构等重构我国地方税收体系的改革构想。

Replacing business tax with VAT has broken the operation pattern of the original local tax system, so it is urgent to reconstruct the local tax system in China. By systematically reviewing the existing research results, the article analyzes the status quo and existing problems of the local tax system in China and points out the impact of the overall " the Change from Business Tax to Value-Added Tax" on the current local tax system. For this reason, we put forward the reform ideas of reconstructing the local tax system of our country, such as granting partial local tax rights appropriately, cultivating local main tax categories, improving local tax system and optimizing the structure of local tax system.