基于实体经济影响的增值税收入划分制度改革取向

Reform Orientation of Revenue Share From Value-Added Tax Based on the Impact on the Real Economy

增值税收入划分是我国中央与地方收入划分改革的重点,我国长期实行基于生产地原则的增值税收入划分制度,这一制度对地方政府发展经济的积极性发挥了强有力的激励作用,但也存在不少弊端。本文从增值税与实体经济的相关性分析出发,认为我国增值税收入划分制度的现实改革方向,不是完全由基于生产地原则转向基于消费地原则,而应综合考虑生产地和消费地因素,并结合地方税体系建设的进程逐步推进。

How to share the income from value-added tax is the reform focus of revenue assignment between the central and subnational government in China. A system of revenue assignment of value-added tax income based on the principle of production place has been implemented in China for a long time. It has played a positive role in motivating Subnational governments to develop their economies, but with quite a few disadvantages.Based on an analysis in the correlation between value-added tax and the real economy, this article argues that the reform direction of revenue assignment of value-added tax income in China is not to a system based on the principle of place of consumption completely. Instead, it should comprehensively consider the factors of the place of production and consumption, and push forward gradually with the process of subnational taxation reform.