我国地方税系的重构——基于税收分布视角

地方税系重构需要在考虑地方税收均衡程度的基础上进行,所以,理清税收在各地的分布状况及其差异系数非常关键.分析表明,地方税收的差异系数决定于进入地方税系的税种类别及其在地方税收中的比重.进一步,在中央与地方税收格局不变的限定下,通过模拟计算出地方税系重构八种情景下的地方税收差异系数.同时,基于模拟结果与各种因素的权衡,认为我国地方税系重构不能仅简单依赖增值税分享比例向地方政府的倾斜来实现,而是需要将车辆购置税与部分消费税划归地方政府,之后再以增值税分享比例的调整来稳定地方税收规模.

Reconstruction of China's Local Tax System-Based on the Perspective of Tax Distribution

The degree of dispersion of local tax revenue should be considered in the course of reconstruction of the local tax system, which is closely linked the taxes distribution. Theoretical analysis shows that the disparity coefficient of local tax revenue depends on the tax category and its proportion. Through a simulation to eight scenarios the local tax system, we got eight disparity coefficients. Based the simulation and a weight to various factors, we suggest that the reconstruction of local tax system of China can''t only rely on the increase of share ratio of value added tax to local government, it should put auto-purchase tax and part of the consumption tax to local government, then stabilize the local tax revenue through an adjusted of VAT share proportion.