“营改增”后重构我国地方税体系的思路和选择

Some Thinkings and Selection for Restructuring the Local Tax System after Replacing Business Tax with VAT

"营改增"之后亟待重构我国地方税体系。学界目前提出以消费税、零售税为地方税主体税种等多个方案,本文通过对多个方案的比较、分析和评价,提出货物与劳务税不宜作为地方税主体税种,"房地产税+土地增值税+资源税"的组合可以成为我国地方税体系建设的长期方案。

To restructure the local tax system after replacing business tax with VAT in China, the academic proposes several schemes, such as using consumption tax, retail sales tax, or other as local main tax category. This paper compares, analyzes and evaluates such schemes. On this basis, the paper argues that the goods and services tax is not suited to become the local main tax category, but the combination of real estate tax, land VAT and resource tax can become a long-term scheme to construct the local tax system.