“营改增”后分税制调整的假设和可行性分析

分税制后，地方财政收入锐减，成为分税制进一步改革的逻辑起点；“94分税制”路径的不足则是分税制进一步改革的理论基点；完善分税制应建立在以重构地方政府主体税种为主的分税制改革的假设基础上。“营改增”后，重构地方主体税种的分税制改革可以弥补地方财政的缺口，也可以进一步培育省（市）以下地方财政“造血功能”。

Assumption and Feasibility Analysis on the Adjustment of the Separated Tax System after "Business Tax Changed into Value-added Tax"

Under the separated tax system, the local fiscal revenue plummeted, which became the logical starting point for further reform ; the deficiency of ＂94 revenue - sharing＂ became theoretical basis for further reform of the separated system; sound tax system should be established on the base of reconstructing the main taxes dominated by local government. Af- ter the ＂business tax changed into value - added tax＂, the reconstruction of the main taxes dominated by local goverment can make local fiscal gap up, and also can further develop provincial （city） and lower goverments＇ financial ＂hemato- poietie function＂ .