我国流转税体系跨区域税收分配问题研究——兼论“消费地原则”征税模式的适用性

Research on the Problem of Inter-regional Turnover Tax Revenue Distribution in Our Country——Discussion on the Applicability of the Destination Principle Tax Collection Mode

本文通过对各地区流转税税收收益与税收负担不匹配程度进行测算,发现我国大部分地区的流转税税负与税收收益都有不同程度的失衡问题,其中,中部地区为税负输入地区,流转税税负较重,享受流转税税收收益较少,而东部沿海等发达地区正好相反。流转税体系的跨区域分配呈现"劫贫济富"的区域特点。产生跨区域税收分配失衡的根本原因在于:流转税体系的税制设计不完善、税收分享机制存在内生缺陷、税收返还制度不合理。同时,我国现行流转税"生产地原则"征税模式,一方面,容易激发地方政府投资冲动、重复建设、粗放式发展等行为;另一方面,也容易导致地方政府流转税税收收益与"税负归宿"不匹配,产生跨区域税收分配失衡问题。因此,根据税收收益权跨地区分割的"税负归宿原则",相应政策建议如下:维持现行增值税的共享税性质不变,取消增值税返还机制,建立增值税跨区域税收分配制度;开征零售税或将消费税调整为地方主体税种,建议将消费环节的商品(或服务)价值和个人所得税作为地方税税基。

This paper based on the calculation of the matching degree between regional turnover tax revenue and tax burden, find that large area of China have different degrees of imbalance between turnover tax burden and turnover tax revenue, in which the central region is the tax burden input area, heavier turnover tax burden and less tax benefits, while the eastern coastal and other developed area are opposite. The inter-regional distribution of the turnover tax system presented ＂robbing the poor to the rich＂ characteristics. The root causes of imbalance that： turnover tax system design is imperfect, there are endogenous defects in tax sharing mechanism, and the tax refund system is unreasonable. Meanwhile, the ＂original principle ＂ collection mo- del of turnover tax on the one hand is hkely to arouse local government investment impulse, repeated construction, extensive de- velopment etc. On the other hand can easily lead to local government tax revenue and turnover tax Burden does not match, resul- ting in inter-regional imbalance of tax distribution problems. Thus, according to ＂tax burden destination＂ principle of inter-re- gional tax revenue division, appropriate policy recommendations are as follows： maintaining the existing shared nature of VAT tax, abo-lishing the VAT refund mechanism, and establishing the VAT tax revenue of cross-regional distribution system; introdu- cing retail tax or adjusting consumption tax to be one of the local government main taxes, and recommending that the goods （ or services） values in consumptive link and personal income tax as local tax base.