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“大共享税”时代来临,共享分税制做好准备了吗? 预览 被引量:14

Has Shared Tax-sharing System Get Prepared for the Age of "Large-scale Shared Taxes" 9
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摘要 “营改增”全面推行使得全国近七成的税收收入来自于共享税,我国已名副其实地进入“大共享税”时代。大共享税的收入格局对我国现有分税制体制提出了严峻挑战:“营改增”全面推进中过渡期增值税分享体制不利于地区间财力平衡,增值税税收与税源背离问题加剧,地方主体税种缺失,分税制向分成制退化等,上述一系列问题与风险都亟需从进一步完善分税制制度框架设计的战略高度统筹兼顾地予以综合化解。通过考察共享分税制的国际实践发现,中德在共享税税种范围、共享税的收入规模以及所得税共享制度等方面存在相似之处,但在增值税收入分配标准和政府间收入划分方面存在较大差异,而德国的增值税收入分配的独特做法对解决我国现行增值税收入分享过渡方案带来的诸多问题极具启发意义。借鉴德国共享分税制经验,设计适合我国国情的共享分税制,现行需重点解决增值税共享造成的税收分成体制弊端及税收与税源相背离问题,通过坐实地方税体系来夯实分税制的基础。 The reform of "business tax to VAT" has propelled China into the age of "large-scale shared taxes" . The new revenue structure has posed severe challenge to our tax system. The latest sharing system of VAT goes against the goal of balancing the financial power between local governments. The divergence be- tween tax and revenue sources of VAT is aggravated. Major tax of local tax system is absent. All these prob- lems need to be eliminated by improving the design of current tax distribution system in a strategic perspective. After inspecting various shared tax-sharing systems, we find there are many similarities between China and Germany on the range of shared tax, the revenue scale of shared tax and the revenue sharing system of income tax. However, VAT's revenue distribution standards and rules on revenue allocation between governments at all levels are different between two countries. Germany's special practice on VAT's revenue distribution is in- structive for us to deal with the problems that transitional scheme brought. After drawing lessons from shared tax-sharing system of Germany, we suggest that emphasize should be paid on dealing with the problems caused by the defect of VAT's revenue distribution scheme and the departure between regional taxation and its re- source, and lay a solid foundation for tax sharing system by consummating local tax system.
作者 唐明 陈梦迪 TANG Ming CHEN Meng-di
出处 《中央财经大学学报》 CSSCI 北大核心 2017年第2期14-23,共10页 Journal of Central University of Finance & Economics
基金 国家社会科学基金项目“经济社会双转轨背景下中国房地产税改革的制度环境研究”(项目编号:llCJY091) 湖南大学2014年资政课题“解决‘营改增’改革引发湖南地方财力缺口的对策研究” 国家自然科学基金“转型期中国居民收入差距:度量、效应、影响因素及干预对策研究”(项目编号:71373073).
关键词 “营改增”改革 税收与税源背离 共享分税制 增值税分享 税收分成 Business tax to VAT Departure between regional taxation and its resource Shared tax-sharing system Sharing of VAT Tax sharing
作者简介 唐明,女,1981年10月生,湖南大学经贸学院财税系副教授,硕士生导师,主要研究方向为税收理论、制度与政策. 陈梦迪,女,1993年3月生,湖南大学经贸学院应用经济学研究生,主要研究方向为税收理论与政策。
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