增值税收入划分规则何以再造

How can Allocation Rule of VAT Revenue be Reconstructed

分税制改革确立了税收立法权集中在中央、税收收益权按税种按比例分配给中央和地方、税收征管权分别由国家和地方税务系统行使的税收体制。国内增值税收入在中央和省之间的分享比例是75%:25%,进口增值税收入由中央独享,出口退增值税分担比例是92.5%:7.5%,省以下增值税收入划分规则不一而足,这种按环节按比例划分收入的规则是一种激励相容的制度设计。在增值税"扩围"改革过程中,增值税扩增税目收入留存地方的权宜之计,解决不了因此造成的地方税收收入下降和少量纳税人税负增加等问题。改革完成后,增值税仍然应当确立为中央和地方共享税,中央和省的分成比例则应当依据各省的财政资金筹集能力强弱、制造业和服务业产值高低来确定,省以下增值税收入划分规则需要配合地方税收收入变化和地方支柱性税种来重构。

Tax--share system reform establishes tax revenue system including tax legislative power centered on central government, tax benefits power allocated to central and local governments according to different categories of taxes and propor- tion, and tax collection and administration power in charge of by national and local tax authorities. The proportion of domestic VAT revenue shared between central and provincial government is 75 % ： 25 %, import VAT revenue all contributes to central government, the proportion of export tax rebate shared between them is 92.5%： 7.5%, revenue division rules of VAT below the province are numerous. This kind of rules of revenue divided by the ratio is a kind of incentive--compatible institutional de- sign, in the process of enlarging levying scope reform, the kind of expedient policy enlarged tax items of VAT retained in local government, which cannot solve problems of tax burden of some taxpayers increased and tax revenue of local governments de- creased rendered by enlarging levying scope reform. After completion of enlarging levying scope reform, VAT of our country still should be established as central and local shared taxes, central and provincial VAT sharing ratio can be determined accord- ing to ability to raise financial capital and manufacturing industry and service sector output of each provinces, revenue division rules of VAT below the province should be re-- constructed in concert with local pillar tax category and change of local tax reve- nue.