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作为第一大税种,增值税是我国中央和地方政府收入的重要来源。1994年的分税制改革,确立了以生产地原则(注册地管理办法)为核心的增值税地区分享制度,明确了增值税在中央与地方之间的分享比例。增值税分享不仅涉及中央与地方的财政关系,也深刻影响着政府管理经济的方式。随着国内外经济环境的变化,特别是营业税改征增值税改革的推进,地方事权与财力失调的矛盾逐渐凸显
As the first major tax, value-added tax is an important source of income for our country’s central and local governments. In the tax-sharing reform in 1994, a value-added tax (VAT) area sharing system centered on the principle of place of production (registered place of management) was established and the proportion of value-added tax sharing between central and local governments was clarified. The sharing of value-added tax not only involves the financial relations between the central government and local governments, but also profoundly affects the way the government manages the economy. With the changes in the economic environment at home and abroad, especially the reform of business tax levied on VAT, the contradiction between local power and financial misconduct gradually highlights