增值税扩围与中央地方财政关系调整.docx

一、增值税扩围的重大意义随着社会的不断变革与发展1994年税制改革遗留下的营业税与增值税并存的税收模式各种弊端渐渐显现，尤其是对第三产业产生了重复征税的问题，阻碍了其发展。现阶段三大产业对我国GDP的贡献率变化明显，第三产业相对其他产业在我国国民经济中的作用越来越显著，而第一与第二产业占国民生产总值的比重则逐渐下滑。然而增值税与营业税并存的情况会阻碍第三产业的发展。在第三产业发展的初级阶段，主要以提供简单消费性产品及服务为主，呈现出直接面对消费者进行服务、产业链较短的产业态势，营业税产生的重复征税现象尚不严重。但是随着行业的发展，为了满足顾客多样化的需求，第三产业产业分工、行业分类日趋精细化，产业链不断加长，产业服务方需要外购的商品越来越多。在此情况下，营业税全额征税的计税方法势必造成重复计税现象的发生，产生分工越细税负越重的情况。虽然差额计税的方法一定程度上缓解了重复征税的产生，但是差额计税的范围毕竟有限，除旅游业可以基本实行差额计税外，其他行业主要实行全额计税。所以营业税的征税违背了税收公平原则，加重了企业负担，使尚处发展阶段的第三产业承受了较大的税收压力。因此增值税扩围的相关改革是完善我国税收制度，促进我国产业升级转型的必要选择。二、现阶段的中央地方财政关系及问题营业税占地方税比例最大，为地方财政收入增长贡献也最多，其作用短时间内还难以取代。然而增值税扩围改革之后，原由地方财政征收的营业税将变为由国税系统征收的增值税。按目前增值税分享比例中央占75%地方占25%来看，如果不改变目前的税收征管结构和税收分享比例，地方政府将由原先征收的全额营业税变为只能取得25%的增值税部分，在这种情况下，地方财政税收收入将变为主要由所得税、财产税、资源税等支撑，从目前这几种税收收入的规模来看，是无法和营业税所得相提并论。另一方面，从2002年以来我国中央与地方财政收支关系来看，地方财政本就承担着与其收入严重不平衡的超负荷支出责任，从而也造成了土地财政等一系列问题。在目前经济高速发展时期，人民对社会公共品的需求必将有增无减，而提供社会公共产品的支出主要由地方政府承担，因此地方政府支出责任范围还将进一步加大。如果保持目前税收分配比例及税种不改变，地方财政就极有可能陷入困境三、“营改增”后的财政关系改革的思考（一）调整中央地方共享税分享比例按照目前税法规定，营业税除铁道部、各银行总行、各保险公司总公司应缴部分集中支付归中央政府外，其余部分归地方政府所有。现阶段营业税已成为地方财政中的最主要的财政支柱。增值税扩围改革之后，营业税逐步被增值税取代这必然会带给地方政府新的压力，使本已财权与事权不想匹配、支出大于收入的地方财政雪上加霜。调整中央与地方共享税如增值税、企业所得税、个人所得税的分享比例，也许是目前解决地方财政缺口的最有效最直接方法。第一，可以在保证中央财政基本保持收支平衡的前提下，适当提高增值税、所得税的地方分享比例。；第二，可以扩大中央地方共享税的税种，变中央税为中央地方共享税。；第三，根据各地人口、资源等情况，完善转移支付制度，加大一般性转移支付力度，将转移支付资金用好、用活。（二）完善各级政府财权与事权的划分94年分税制改革之后，客观情况上存在地方政府事权大于财权、支出大于收入的现象。因此重构中央地方财政关系，构建财权与事权相匹配、财政收入与财政支出基本平衡的新型财政关系是我们不得不考虑的事情。有关中央政府、省级政府、市县级政府等各级政府的支出责任清单应尽早公布，详细阐述各级政府的支出责任与范围，明确各级政府独自承担以及需要共享的支出责任范围，并且最好能以法律形式将其固定，从而有利于各级财政健康良性发展。在进行财权与事权的划分时，我们尤其应该注意科学公正的原则，在保证中央宏观调控能力，确保中央税大于地方税比例的前提条件下，采取事权决定财权、事权决定税权的原则，科学合理的调节中央地方财政关系、确定各级政府的支出范围。（三）培养新的地方税主体税种稳定的地方税种是地方政府财政良好运行的基础。目前我们地方税体系税目繁多，但大多征收金额小而分散，唯有营业税称得上是地方税的主体税种，占到地方政府税收收入的三分之一左右。但是“营改增”之后，营业税将被增值税取代，这种情况下，我们必须加快完善地方税体系，培养地方税新的主体税种。一、可以考虑征收遗产税。遗产税的征收可以有利于社会公平的实现，有助于防止财富的不合理占有，调节财富在社会各阶层的分配利用，增加政府收入及对贫富差距的调节能力。二、开征环境保护税。环保税的征收有利于遏制高污染、高能耗企业的发展，增加其污染成本，同时也有利于我国产业升级转型，促进经济可持续发展。三、可以考虑在适当的时候开征房产税。房屋不动产随着经济的发展物价水平的提高，拥有较大的升值空间，具有成为地方税主体税种的可能性。但是房产税的征收还需循序渐进的推行，考虑人民的可承受能力。First, the significance of the expansion of value-added taxAlong with societys unceasing change and development in 1994 tax reform left leave the business tax and value added tax coexist tax disadvantages gradually emerged, especially of tertiary industry produced double taxation problem, hindering its development. At this stage, the three major industries of Chinas GDP contribution rate of change is obvious, the increasingly significant role of the tertiary industry relative to other industries in the national economy of our country, and the first and second industry the proportion of GDP gradually decline. However, the coexistence of value added tax and business tax will hinder the development of the third industry. In the initial stage of development of the third industry, it mainly to provide simple consumer products and services, showing a direct face consumer services, industrial chain is short of industrial situation, the phenomenon of double taxation of business tax is not serious. But with the development of the industry, in order to meet the diverse needs of customers, third industry division of labor, industry classification is becoming more and more sophisticated, industry chain has been extended and industry services need purchased goods more and more. In this case, business tax in full tax tax method is bound to cause the occurrence of the phenomenon of duplication of tax, produce the finer division of the tax burden more heavily the. Although the difference between the tax certain extent alleviate the double taxation, but the scope of the difference between the tax, after all, is limited, in addition to tourism can be the basic difference between the implementation of tax and other industries mainly implements the full tax. Therefore, the business tax is contrary to the principle of tax fairness, increased the burden on enterprises, so that the third industry is still in the stage of development under the pressure of a larger tax. Therefore, the relevant reform of VAT expansion is the necessary choice to improve Chinas tax system and promote the transformation of Chinas industrial upgrading.Two, the current stage of the central local fiscal relations and problemsBusiness tax accounted for the largest proportion of local taxes, the largest contribution to local fiscal revenue growth, and its role in a short period of time is still difficult to replace. However, after the reform of value-added tax, the business tax of local finance will be changed into value-added tax levied by the national tax system. According to the current value-added tax share proportion of the central accounted for accounted for 25% of the 75% of the local point of view, if not to change the current tax collection and management structure and the tax revenue sharing ratio, local government will by the original collection of full business tax change can only be achieved 25% of part of the value-added tax. In this case, the local government tax revenue will change is mainly supported by the income tax, property tax, resource tax, from the point of view of the size of the several tax revenue is not and business income tax mentioned in the same breath. On the other hand, since 2002, Chinas central and local relations between financial revenue and expenditure, local finance the bear and its income is a serious imbalance in the overload expenditure responsibilities, thereby causing the land finance and a series of problems. In the current period of economic high speed development, people of social public goods demand will unabated, and provide social public goods expenditure is mainly borne by the local government, so the responsibility of local government expenditure scope will further increase. If you maintain the current proportion of tax allocation and taxes do not change, local finance is likely to be in troubleThree, camp changed to increase after the reform of the financial relations(a) to adjust the proportion of shared tax sharing in the central placeIn accordance with the current tax law, business tax, in addition to the Ministry of railways, the banks head office, the insurance company, the insurance company to pay a portion of the central government to pay the central government, the rest of the local government. Business tax at this stage has become the main financial pillar of local finance. Expanding the scope of VAT reform, business tax gradually value-added tax to replace this will bring new pressure on the local government, the financial authority and powers do not want to matching, spending more than their income of local fiscal worse. Adjust the share of central and local shared taxes, such as value-added tax, corporate income tax, personal income tax, perhaps the most effective and direct way to solve the local fiscal gap at present. First, we can ensure that the central government to maintain a basic balance of revenue and expenditure under the premise of the appropriate increase in value-added tax, income tax places to share the proportion. Second, we can expand the tax of the central local shared tax, and change the central tax as the central place to share tax. Third, according to the local population, resources, etc., improve the transfer payment system, increase the general transfer payments, the transfer of funds to make good use of.(two) perfect division at all levels of government financial authority and powers94 years after the reform of the tax system, the objective situation exists on the local government powers greater financial power, spending more than their income phenomenon. Therefore reconstruction of the central local fiscal relations, construct the financial authority and powers to match, the fiscal revenue and fiscal expenditure basic balance of new financial relationship is we have to consider the things. About the central government, provincial government, county level government at all levels