我国增值税收入划分的公平性——基于省级层面的分析

The Equity of Revenue Sharing on VAT——An Analysis Based on Provincial Level

为配合"营改增"的全面实施,保障地方财力的稳定,国家对增值税央地收入划分制度作出了调整,但具有明显的过渡特点。基于政府间财政关系的视角,从央地之间与省际之间两个角度归纳了增值税收入划分机制。通过理论分析与定量测算,发现"先分成后集中"和基于"生产地原则"的两大机制导致了省际财力分配失衡的加剧,揭示出当前增值税央地划分制度的先天不足在于损害了横向财政公平。由此得到的重要政策启示是,建立稳定的增值税央地划分制度,不能寄期望于寻找一个"合适"的央地划分比例,而在于将制度设计的基本理念从追求"激励效果"转向促进"横向公平",使增值税在促进省际财力分配的均等化方面发挥积极作用。

In order to promote the implementation of＂the reform of replacing business tax with valueadded tax（VAT）＂in all industries and encourage the enthusiasm of subnational governments for the reform,Chinese central government has made some adjustments to the policy of VAT sharing betweencentral and subnational governments.However,these adjustments are merely transitional scheme.Based on the perspective of intergovernmental fiscal relationship,this paper sums up the characteristics of the VAT sharing mechanism from both vertical and horizontal aspects.Through theoretical analysis and quantitative calculations,this paper finds out that the vertical＂division before centralization＂mechanism and horizontal＂origin principle＂has led to a growing imbalance inthe allocation of fiscal revenues among provinces,revealing that the damage to horizontal equity is an in herent shortage of the VAT sharing system established since 1994.This paper argues that the key to establish a stable VAT sharing system lies in transferring from the idea of＂to be efficient and incentive＂to that of＂to realize horizontal equity＂in terms of the sharing mechanism design instead of seeking a suitable sharing ratio,so as to promote the fiscal equalization among provinces better.