全面“营改增”后增值税收入划分的政策效应及优化策略

Policy Effect and Optimization Strategy of the VAT-sharing Method after Full Implementation of VAT Replacing Business Tax

全面"营改增"后,增值税收入划分实行国发[2016]26号和国发[2016]71号过渡方案,基本目标是"保持财力格局不变并兼顾好东中西部利益关系"。但模拟测算结果表明:纵向分配上,可能并不足以维持央地财力格局不变,并且损害了对原营业税依赖程度较高的中西部省份的税收利益;横向分配上,极大地加剧税收与税源背离问题,有可能引发地区间增值税收入的逆向分配,并未能兼顾好东中西部利益关系。从综合体制层面考察,过渡方案无法应对由全面"营改增"及增值税收入中央与地方分享方案调整带来的分税制向分成制退化的风险及弊端。现行增值税收入划分方案过渡期为2~3年,构建正式的增值税收入共享制度和体制相当紧迫。将来的增值税收入划分正式体制的优化,纵向分配上应与事权和支出责任相匹配,兼顾稳定性与灵活性;横向分配上应考虑以居民数量与属地原则等综合因素加权分配,兼顾公平和效率。综合体制改革层面,亟需相关制度甚至倒逼相关制度的联动改革,进一步推动分税制财税体制的完善。

After the full implementation of value added tax（VAT） replacing business tax,the government announced the interim scheme of the VAT-sharing method according to No. 26 and 71 Document in2016 of the State Council,which aimed to maintain a stable financial structure and balanced benefit relationship.But the study in the paper finds that in the vertical distribution level,the VAT-sharing interim scheme may not achieve the policy objectives,and it will damage the tax interests of the middle and western provinces which are more dependent on business tax revenue. In the horizontal distribution level,it will greatly exacerbate the problem of tax revenue deviating from tax sources and cause interregional reverse VAT distribution. In the integrated system level,the interim scheme cannot cope with the risks and disadvantages caused by the full implementation of VAT replacing business tax and the changes of VAT-sharing method. Thus it is urgent to construct formal VAT-sharing system,while the VAT-sharing interim scheme will carry out for 2 or 3 years. The future optimization strategy of VAT-sharing method should be adjusted to the governments＇ expenditure responsibility,both with stability and flexibility in the vertical distribution level; and be based on comprehensive factors such as the number of residents and the origin principle to weighted distribution,both with fairness and efficiency in the horizontal distribution level; and VAT-sharing system reforms should be closely connected with related system in the integrated system level to promote the improvement of tax decentralization system.