营改增后地方主体税种选择研究

A Study on the Selection of Local Taxes after VAT

随着2016年5月1日"营改增"的全面扩围,营业税最终被增值税取代,退出历史舞台。营业税虽是共享税,但因其在组织地方财政收入、稳定地方收支水平等方面发挥重要作用,而成为地方税的主体税种。"营改增"政策作为结构性减税的重要措施,其减税效果十分明显,但同时对地方财政收入增长产生的压力也不容小觑,这就使得"营改增"后重构地方税主体税种显得十分必要。同时党的十八届三中全会将财税体制改革赋予了"国家治理的基础和重要支柱"的战略地位,这也给我国地方税体系改革提出了新要求。本文以"营改增"为契机,在分析我国现行地方税体系的基础上,围绕"营改增"对我国地方税体系的影响,探讨我国地方税体系重构问题,通过研究,本文认为:构建混合型地方主体税种模式将是我国地方税制体系建设的主要方向。主要做法为:将当前增值税"五五分成"共享模式改为"按行业分配为主、比例分配为辅"的方式;企业所得税领域应逐步降低地方政府分享比例,个人所得税领域积极探索实行税基分享模式;财产税领域应继续推进房地产税改革,培育其成为地方稳定可靠的税源。最后,本文从完善地方税收法律体系、合理划分财政事权与支出责任、完善转移支付制度、地方主体税种模式构建等方面提出相应的政策建议,力求在营改增背景下对我国现行地方税体系研究方面提供一个新思路。

As comprehensive expansion of 'replacing Business Tax with VAT' since May 1,2016,business tax will be eventually replaced by VAT and get out of the history stage.Business tax is a kind of shared taxes,but it has been the main local tax,because business tax plays an important role in the local fiscal revenue and expenditure.As an important measure of structural tax cuts,the effect of the tax cuts is obvious.But at the same time,the pressure on local revenue growth cannot be underestimated,which makes it necessary to restructure the main local tax after the 'replacing Business Tax with VAT'.At the same time,the third plenary session of the 18 gave the basis and important pillar of the governance to the fiscal and taxation system reform,it had brought the importance and necessity to the modern local tax system.In this paper,we take the opportunity of the 'replacing Business Tax with VAT',based on the analysis of the current local taxes system,around the influence of 'replacing Business Tax with VAT' to the local tax system in our country,study the problem of our local taxes system reconstruction,Through research,this paper argues that the construction of mixed local taxation system will be the main direction of local taxation system construction in China.The main methods are:The current value-added tax 'five or five' sharing model is replaced by the 'distribution of priority and proportion in accordance with industry';The enterprise income tax should gradually reduce the proportion of local government share,and actively explore the tax base sharing model in the field of individual income tax;The property tax area should continue to reform the real estate tax and cultivate it as a reliable source of tax.Finally,this article put forward the corresponding policy recommendations on perfecting local tax law system,reasonable division of duty and expenditure responsibility,perfecting the transfer payment system;constructing the main local tax and so on.The paper tries to provide a new idea for the research of the existing local taxation system in the background of the 'replacing Business Tax with VAT'.