“营改增”后地方主体税种选择研究——以财政分权为视角

Study on the Choice of Local Main Tax after the Change from Business Tax to Value-added Tax:from the Perspective of Fiscal Decentralization

"营改增"后作为地方财政主要税种的营业税将退出历史舞台。同时,这一改革为我国地方财政体系改革提供了有利契机,单纯的以补偿营业税取消产生的财政缺口为目的的改革无法从根本上解决地方财政拮据的窘境,只有改变以中央政府为核心的集权财政体系,逐步推动财政分权才能从根本上改变中央与地方财权和事权的分配关系,使得事权和财权逐步相互匹配。在财政分权的框架下,地方财政体系建设才有更大的选择空间,在全面推进"营改增"的背景下,地方财政需要通过中央政府依法重新划分税种来保持其收入稳定,从而建立新的中央与地方财政收入分配体系。在财政分权的框架下,根据地方政府的受益性和掌握信息的有效性来判断地方财政体系主体税种,从而得出以房产税和个人所得税为地方财政主体税种的结论。

After the change from business tax to value - added tax, as the main tax of local finance, business tax will withdraw from the stage of history. At same time, this reform provides a favorable opportunity for the reform of local financial system in China. Simply to compensate for the financial gap because of the business tax cancel can not fundamentally solve the plight of local financial constraints. Only change the centralized financial system of the central government, gradually promote the fiscal decentralization can fundamentally change the distribution relation- ship between the central and local property rights and powers, can attempt to the governance and the property fights gradually matching. Under the framework of fiscal decentralization, the local financial system construction has a greater choice of space. In the context of a comprehensive reform of the change from business tax to value - added tax, local financial need to be reclassified by the central government in accordance with the law to maintain its reve- nue stability, so as to establish a new system of central and local fiscal revenue distribution. Under the framework of fiscal decentralization, the local government＇ s main taxes are judged according to the benefit of local government and the effectiveness of the information. At last, the property tax and personal income tax can be the main tax of the local financial system.