论文部分内容阅读
增值税税制的完善事关市场经济的健康发展,以及政府间财政关系的协调。我国现行增值税与营业税两税分立并行的状况及问题,已引出增值税扩围改革的必要性。在增值税扩围后,如何弥补地方政府相应的收入损失、并为地方政府提供公共服务建立一个长期稳定的财政保障机制,显得尤为重要,这也是增值税扩围能否得到地方政府支持的一个关键因素。本文从理论上分析了中央与地方财政体制中增值税的税权配置和收入分配问题,并介绍了几个典型国家的增值税改革与其中央和地方财政体制相互影响制约的情况,最后借鉴国际经验与教训,对我国增值税下一步的改革方向和基本配套要领提出了建议。
The improvement of the VAT system is related to the healthy development of the market economy and the coordination of intergovernmental fiscal relations. The current situation and problems of the parallel separation between the two duties of value-added tax and business tax in our country have led to the necessity of the reform of value-added tax expansion. After the value-added tax expansion, how to make up for the corresponding revenue loss of local governments and provide public services to local governments to establish a long-term and stable financial security mechanism is particularly important. This is also a question whether the expansion of value-added tax can win the support of local governments The key factor. This paper analyzes the issue of tax rights allocation and income distribution of value added tax in the central and local financial system theoretically, and introduces the situation of the interaction between the VAT reform in several typical countries and the central and local fiscal system. Finally, it draws lessons from international experience And lessons learned, put forward suggestions on the next reform direction and basic supporting essentials of China’s VAT.