“营改增”后增值税央地分成比例合理性实证研究——以江苏省为例

An empirical study on the rationality of the division ratio of Value-Added Tax between central and local governments after "the Replacement of Business Tax with Value-Added Tax"——Taking Jiangsu Province as an example

根据国发〔2016〕26号《国务院关于印发全面推开营改增试点后调整中央与地方增值税收入划分过渡方案的通知》文件精神可知,全面实施"营改增"后中央与地方关于增值税的分成比例由原来的75%:25%调整为50%∶50%即各自分成一半,以2014年为基数核定中央返还和地方上缴基数,同时暂定一个过渡期为2—3年的时间[1]。时至今日,这一调整方案规定的过渡期已接近尾声,"营改增"后增值税的中央与地方五五分成的这一比例是否合理呢?本文就是在这一背景下通过分析实施这一方案后所带来的影响,运用实证分析的方法来探讨"营改增"后央地分成比例的合理性并提出作者自己的观点。

According to the spirit of the Announcement No. 26 [2016] of the State Council on the Transition Plan on Adjusting Division of Value-Added Tax Revenue between Central and Local Governments after the Comprehensive Implementation of the Pilot Project on the Reform of Replacing Business Tax with Value-Added Tax, we can see that after the full implementation of "the Replacement of Business Tax with Value-Added Tax", the division ratio between central and local governments on Value-Added Tax has been adjusted from 75%: 25% to 50%:50%;The year of 2014 is regarded as the base year for verifying the central refunds and local revenue delivery;A tentative transition period of 2-3 years is given. Up to now, the transitional period is approaching its end. Is it 50%: 50% division ratio between central and local government reasonable? This study discusses the impact of the plan and applies the method of empirical analysis to assess the rationality of the division proportion after the Reform of Replacing Business Tax with Value Added Tax, and puts forward the author's own viewpoint.