增值税跨区域转移与地方财力不均等——基于“营改增”前后的比较分析

Transregional VAT Transfer and Local Financial Inequality: A Comparison before and after “Replacing Business Tax with VAT”

现有增值税主要按照生产者所在地在地区间分配,但实际税负却主要是由消费者承担,这种税负转嫁造成了增值税收入的地区间转移,并由此影响区域间财力分配格局。相比消费地原则,生产地原则对地方财力的影响具有明显的亲富性特征。文章基尼分解结果显示,"营改增"之前,生产地原则带来的增值税跨区域转移存在对地方财力不均等的扩大效应,相比消费地原则,生产地原则使得区域间财力总额不均等程度加剧了50%以上,使得区域间人均财力不均等程度加剧了100%以上。进一步利用区域间投入产出表的分析认为,"营改增"之后,随着包括服务业在内的全产业链纳入增值税抵扣范围,生产地原则带来的税收转移问题得到了一定程度的缓解,但依然存在对地方财力不均等的扩大效应。未来需要通过更加有效的转移支付对冲增值税带来的地方财力不均等,进而保证公共服务均等化的推进。

The distribution of existing VAT goes in accordance with the location of main producers while the actual tax burden is borne by consumers.Once the consumers and the producer are not in the same place,the VAT income transfer between regions caused by tax burden shift would thus influence the distribution of financial resources among regions.Compared with the destination principle,the origin principle is biased in favor of rich regions.Firstly,this paper constructs VAT revenue transfer index with the VAT special invoice data flow provided by State Administration of Taxation auditing system in Jinshui Project and comes to the conclusion that domestic VAT flows in and out between regions.The more economically developed areas enjoy more net VAT inflow.Gini decomposition results show that before replacing business tax with VAT,the gap between rich and poor regions widens under the origin principle.It makes inter-regional financial inequality increase by above 50% and inter-regional financial inequality per capita increase by 100% above in comparison with the destination principle.Using domestic regional input-output table analysis,further research shows that,after replacing business tax with VAT,the extent of inter-regional tax transfer will be alleviated.However,the expanding effect on local financial inequality under the origin principle still works.Simple increase in the share ratio of VAT between central and local governments cannot keep the origin principle from expanding local financial inequality,because the increase in the proportion of share also increases borne VAT revenues attributable to local governments as well as VAT net inflow,whose marginal effects exactly offset each other.The incremental return policy of the VAT itself has the pro-richness nature,that is,the more the VAT revenues get,the more tax revenues it receives.Therefore,it doesn＇t help to control but may increase the financial expansion effect under the origin principle.In the future,it is necessary to improve the level of consumption in each region through equalization and offset local financial inequality caused by VAT through more effective transfer payment to promote the equalization of public services.