增值税跨区域流转对居民收入份额的影响研究

The Impact of Value Added Tax Cross-Regional Circulation on Residents'Income Share

增值税属于流转税,其税负具有随同商品转嫁的特性,我国国内增值税征管施行的是生产地原则,这就造成了增值税税负跨区域流转,使区域间增值税税收收入与税收负担错配,导致地方财力不均等问题。而地方财力不均等又会影响企业要素使用和投资生产,进而影响居民收入份额。本文利用面板向量自回归模型研究发现,增值税跨区域流转度的加剧会扩大区域间居民收入份额的差距,而区域间居民收入份额的差距又会反作用于增值税跨区域流转度,两者存在交互作用。全面营改增在一定程度上可以降低增值税跨区域流转度,但又会极化增值税跨区域流转度,同样不利于区域间的协调发展。这一发现为政企分离、改革增值税分享机制与构建地方税体系提供理论与实证支持。

Value added tax belongs to turnover tax,and its tax burden has the characteristics of passing along with commodities.The principle of producing place is applied in the collection and management of value-added tax in China,which causes the cross regional circulation of value-added tax burden,makes the tax revenue of value-added tax and tax burden mismatch among regions,and leads to the problem of local financial inequality.The local financial inequality will affect the use of enterprise factors and investment production,and then affect the share of residents'income.This paper uses the panel vector autoregressive model to find that the aggravation of value-added tax cross regional circulation will expand the income gap of residents in different regions,and the difference of residents'income share among regions will react on the cross regional transfer of value-added tax,and there is interaction between them.Comprehensive business tax to VAT can reduce the degree of value-added tax cross regional circulation to a certain extent,but it will polarize the degree of value-added tax cross regional circulation,which is also not conducive to the coordinated development of regions.This finding provides theoretical and empirical support for the separation of government and enterprise,the reform of value-added tax sharing mechanism and the construction of local tax system.