全面“营改增”后增值税收入地区间横向分配机制研究

On Horizontal Distribution Mechanism of VAT Revenue after Full Implementation of VAT Replacing Business Tax

"营改增"既是央地收入的一次纵向调整,也是地区间收入的一次横向重新分配。在考虑"营改增"带来效率提高的同时,应理性估计增值税地区间横向分享调整带来的影响。本文在梳理增值税收入地区间横向分配的运行机理以及横向分配度量方法选择的基础上,对全面"营改增"及随即实施的国发[2016]26号文件增值税收入央地分享过渡方案进行了模拟测算,发现无论是从东中西三大区域还是分省份都存在增值税收入由经济欠发达的中西部地区向经济发达的东部地区转移的大规模逆向流动,全面"营改增"及增值税收入央地分享过渡方案加剧了增值税收入地区间逆向分配,由此引发一系列问题。在借鉴国际上解决增值税收入地区间逆向分配问题的成功经验并结合我国具体实际基础上,提出后"营改增"时代增值税收入逆向地区分配问题的解决策略。

The reform of value added tax(VAT)replacing business tax involves a vertical revenue adjustment of central and local governments and a horizontal redistribution of revenue between regions.Therefore,we should rationally estimate the impact of horizontal redistribution of VAT revenue on different regions while considering the efficiency improvement of the reform.Based on the analysis of operating mechanism of horizontal distribution of VAT revenue among regions and the measurement method selecting of horizontal distribution,this paper conducts a simulation calculation for the full implementation of VAT replacing business tax and the interim scheme of the VATsharing method according to No.26 Document in 2016 of the State Council.The result shows that there is large-scale reverse transfer of VAT revenue,form economically underdeveloped central and western regions to economically developed eastern region,existing in no matter regional level or provincial level.This will exacerbate the interregional reverse distribution of VAT revenue,causing a series of serious problems and adverse effects.Therefore,on the basis of exploring the international experience in solving this problem and combining with China's national conditions,we proposed the optimization strategy of the interregional reverse distribution of VAT revenue for the prospect of VAT replacing business tax.