“营改增”后地方主体税种的选择

On Choice of Local Major Tax Category after Change from Business Tax to VAT

随着我国经济社会的发展,原有税制体系中增值税、营业税两大主要税种并存的现状出现了诸多问题:重复征税,增值税链条断裂,部分企业税负沉重与政府税收流失严重并存。"2016年营业税退出历史舞台"是国家对财税体制改革的重要目标之一。与此同时,"营改增"过程中一些问题也随之凸显出来,其中,地方主体税种的缺失导致地方本已入不敷出的财政压力加大,成为经济社会发展和改革推进的重大障碍。本文对这一问题的国内研究进行了简单的梳理,针对地方主体税种的选择展开论述,并提出以企业所得税作为地方主体税种的构想。

With the development of economy and society in China,two major tax categories in previous tax system,VAT and business tax,are under many problems. For instance duplicate taxation,chain break of VAT,heavy tax burden of some companies,serious loss of government revenue,etc. The abolition of business tax in 2016 is one of the important goals in tax reform of China. At the same time,in the process of the change from business tax to VAT,some problems have surfaced. The lack of local major tax category has led to an increasing financial burden,which is a big obstacle for the reform and the development of the society and economy. The paper studies Chinese researches on the problem,has a discussion on choice of local major tax category,and comes forward the idea of considering corporate income tax as major tax category.