地方税主体税种选择研究——基于省际税负影响因素的角度

Study on the Choice of Main Local Taxes——Based on the Influencing Factors of Provincial Tax Burden

在"营改增"导致地方税体系重构背景下,我们从税负影响因素的视角,采用全国31个省、市、区2005—2013年9年间的面板数据,运用固定效应模型对地方税主体税种选择问题进行研究。发现主体税种的选择需与现行税制、产业、人口、收入分配、贸易等结构相适应,从而提出主体税种建设须分两步:近期,以消费地原则对增值税分享进行改革,作为主体税种;远期,对消费税进行改革,设立零售环节消费税与房地产税作为主体税种。

The replacement of the business tax with a value-added tax led to the reconstruction of local tax system in China. From the perspective of the influence factors of the tax burden, the authors applied the panel data of 31 provinces, cities and autonomous regions, from 2005 to 2013 with the fixed effect model to study the selection of the Main taxes in local taxes. The authors proved that the choice of the main tax should be adapted to current tax system, industrial structure, population structure, income distribution structure and trade structure and so on. The authors put forward that the construction of the main taxes should be divided into two steps： the first step is, in the near future, to reform the retail consumption tax which should share with the principle of consumption, as the main local taxes; the second step is, in the long term, to reform consumption tax and to make retail consumption tax and real estate tax as the main taxes.