“营改增”影响地方政府税收努力研究

基于随机前沿分析法（SFA）测算2011-2015年我国地方政府税收努力程度，并运用双重差分法考察“营改增”对地方征税行为的影响。研究发现：“营改增”将地方税（营业税）变为共享税（增值税），显著降低了地方政府税收努力程度；改革对税收努力的冲击受经济发展水平、转移支付额度和税收返还的影响，获取转移支付收入和税收返还越多的地区税收努力下降速度越快。后“营改增”时期，如何提高税收效率，缓解地方财政收入对转移支付和债务收入的依赖性，是理顺中央和地方财税关系，完善财税收入体系的重要问题。

The study on the Impact of "Replacement Business Tax with VAT" on Local Governments' Tax Effort

This paper use the stochastic frontier analysis (SFA) to measure the tax efforts of local governments in China from 2011 to 2015, and use the difference-in-difference method to investigate the effect of "replacement of the business tax with VAT" on local taxation. The study found that the "replacement of the business tax with VAT" will be local (business tax) into a Shared tax (VAT), changed the way local government revenue, significantly reduce the degree of tax effort for the local government. The impact of tax reform on tax efforts is influenced by economic development level, transfer payment and tax return. The areas where transfer payments and tax rebates are paid more, the faster the tax effort will fall. During the period of "post-replacing the business tax with VAT", mobilizing the enthusiasm of local governments for taxation and alleviating their dependence on transfer payments and debt incomes are important issues in combing the relations between the central government and local governments.