“营改增”对广东省地方财政收入的影响研究

A Study of the Impact of Replacing Business tax with Value-added Tax (VAT) on Guangdong's Local Fiscal Revenue

2016年5月1日起,我国实现"营改增"政策的全面扩围。相比于营业税,增值税更体现税负公平原则。"营改增"政策作为一项重要的结构性减税措施,短期内对广东省地方财政收入的增长势必产生较大压力,导致地方财政收入出现增速放缓、非税收入占比偏高等问题。长期来看,"营改增"有利于经济结构调整、促进中小微企业发展,形成税源扩大预期,对广东省地方财政收入产生积极的影响。

Starting on May 1,2016,China has implemented nationwide the policy of replacing business tax with value- added tax( VAT). Compared to business tax,value- added tax reflects the principle of tax equity to a greater degree. The policy of replacing business tax with value- added tax as an important structural tax cut will in the short term place a great pressure on Guangdong's local fiscal revenue growth,and result in slowing it down and a higher ratio of non tax revenue in the fiscal income. In the long term,replacing business tax with value- added tax( VAT) is conducive to the adjustment of economic structure,development of small and micro enterprises and expected expansion of tax sources and will therefore have a positive impact on the local fiscal revenue of Guangdong province.