摘要
随着营改增的全面推行,增值税分享对地方收入的影响凸显。本文以增值税地区间横向分享的生产地原则和消费地原则为基础,模拟测算不同分享方案对地方的影响。文章认为,考虑消费地原则,可以促使地方政府将服务重点由企业转向居民,促进经济增长方式的根本转变。
With the full implementation of value-added tax （VAT） replacing business tax, the VAT exerts an everincreasing influence on local tax revenue. This paper simulates the horizontal sharing of VAT revenue across regions under both the origin principle and the destination principle. The paper suggests that, under the destination principle, the local governments are more likely to shift the focus of their services from firms to residents, thus promoting a fundamental change to the economic growth pattern.
出处
《税务研究》
CSSCI
北大核心
2016年第12期8-14,共7页
关键词
营改增
增值税
横向分享
税收转移
消费地原则
Replacing business tax with VAT
VAT
Horizontal sharing
Transfer of tax revenues
Destination principle
