地方主体税种选择:理论逻辑、国际经验与策略权衡

Choices of Main Local Tax Category: Theoretical Logic, International Experience and Strategic Tradeoffs

地方主体税种的确立是完善现代税收制度、提升政府治理效能的重要路径,也是实现经济效率与社会公平目标的重要支撑。营改增全面实施后,原有的地方主体税种——营业税退出历史舞台,主体税种缺位带来的地方财政收入可持续性问题凸显。本文梳理地方主体税种选择的理论逻辑,系统分析我国地方主体税种选择中存在的现实问题,借鉴典型国家地方主体税种选择的经验,进而确立我国地方主体税种选择的政策目标,提出短期与中长期选择策略,以期为完善现代财税体制、促进国家治理体系和治理能力现代化提供有益参考。

The establishment of main local tax category is an important way to improve the modern tax system and enhance government governance capability, and it is also an important support to achieve the goals of economic efficiency and social equity. After the comprehensive implementation of “replacing business tax with VAT”, business tax, the original main local tax category, has withdrawn from the historical stage, and the sustainability of local fiscal revenue caused by the absence of main tax category has raised concern. This paper sorts out the theoretical principles and the existing problems of the choice of main local tax category, and then puts forward the policy goals and short-term and medium-long term choice strategy of main local tax category selection in China by referring to international experience, so as to improve the modern fiscal system and promote the modernization of national governance system and capability.