消费税改革对政府间财力均衡效应的研究——基于消费税三大税目的测算分析

Study on the Effect of Consumption Tax Reform on Financial Balance Between Governments——Based on the Calculation and Analysis of the Three Major Items of ConsumptionTax

为缓解地方财政压力,中央提出消费税征收环节后移并稳步下划地方。通过测算消费税三大税目在消费环节征收所带来的政府间财力均衡效应,结果显示,消费税征收环节后移较大增加了欠发达地区的财政收入;将消费税完全下划地方对地方财力均衡的促进效果最为明显;消费税征收环节后移并下划地方对经济发达地区的财政缺口弥补效果最为显著。可以通过逐步将消费税征收环节后移,选择合适的下划比例和增加地方主体税种等措施加强消费税改革对政府间财力均衡的促进作用。

In order to ease the financial pressure of local governments,the central government proposed to postpone the consumption tax collection process and steadily transfer revenue to local governments.The paper calculates the effect of the intergovernmental financial balance brought by the three items of consumption tax levied in the consumption link.The results show that the shift of consumption tax collection has greatly increased the fiscal revenue of less developed areas.The effect on promoting the balance of local financce resources is most obvious when the consumption tax is completely transferred to the local governments.The effect on making up for the fiscal gap in the developed areas is most significant when the consumption tax collection is moved back and divided down.In order to enhance the promotion effect of the consumption tax reform on the financial balance between governments,it is suggested to gradually postpone the consumption tax collection step by step,choose the appropriate lower proportion and increase the types of main local taxes.