增值税分享比例调整对地区财政收入的影响研究

A Study on the Influence of the VAT Sharing Proportion Adjustment on Regional Fiscal Revenue

"营改增"作为我国近年来财税领域的重大改革,在制度完善和收入分享方面都有重大调整。文章分析了"营改增"后增值税收入分享比例调整对地区财政收入规模的影响机理和影响效应,继而采用泰尔指数模拟测算了政策调整对地区财政收入差异的影响效应。研究结果显示,增值税收入分享比例调整会相对减少东部地区的财政收入规模而增加中西部地区的财政收入规模,有利于缩小地区间财政收入差距;但还需要继续完善"营改增"后增值税收入分享机制和分享政策,以进一步均衡我国地区间财力水平,缩小财政收入差距。

As a major reform in the fields of finance and taxation in China in recent years,the policy of “replacing business tax （BT） with value-added tax （VAT）” makes major adjustments in system improvement and revenue sharing.This paper analyzes the influence mechanism and effect of the policy of VAT sharing proportion adjustment on regional fiscal revenue and measures the influence of policy adjustment on regional fiscal revenue difference by the Thiel Index.Results show that the policy of VAT sharing proportion adjustment will relatively reduce the fiscal revenue scale in the east region while increasing that in the central and western regions,helping to narrow the fiscal revenue gap between regions.The VAT revenue sharing mechanism and sharing policy should be further improved so as to balance the fiscal revenue level in different regions and narrow the fiscal revenue gap.