我国增值税地方分享部分的区域间分配办法及其改进

1994年分税制财政管理体制改革以来，我国增值税地方分享比例出现了不断下降的趋势。与其他开征增值税、并实行增值税中央与地方分享的OECD国家相比，目前我国地方政府的增值税分享比例并不高。但是，增值税地方分享部分按来源地在各地区间分配的操作办法仍然难以平押地方政府的投资冲动，不利于促进区域间基本公共服务的均等化，也不利于改进政府的执政理念。在仍将增值税地方政府分享部分明确为地方收入的基础上，应改革按来源地在各地区间分配的办法，建立一种综合考虑各相关因素的更为合理的分配策略。

A Study on Revamping the Distribution Method of VAT Revenue among Localities

Since the tax-sharing reformed in 1994,local governments' actual sharing proportion in VAT revenue has exhibited a decreasing trend,which has weakened,to some extent,the linkage between VAT sharing system and local governments' impulse to invest.While comparing with the other countries adopting the similar VAT sharing system,the local governments' proportion in VAT revenue in China is not large.However,the actual method employed by China to distribute VAT revenue among localities according to the revenue so...