“营改增”对地方财政收支负面影响思考

营业税改征增值税的税制改革一直是中国近年来财税体制改革领域的热点问题，其涉及改革范围、政府间财政关系的调整等诸多方面，堪称中国“十二五”时期财税体制改革的“牛鼻子”。文章以上海市为例就“营改增”税制改革从系统循环角度出发，分析此次改革对上海市地方财政收入规模结构的影响，从而对其地方财政支出规模结构的影响，最终影响到其地方经济的发展，并在这个基础上又对其地方财政收入开始新的一轮的循环影响。由于“营改增”税制改革现已在全国范围内开展，为顺利推进此次改革．保持其地方政府财力不变．文章也提出了一些改革的相应配套措施．

Thinking about Negative Effect of Value-Added Tax Scope Expansion on Local Fiscal--a Case Study of Shanghai

In China, the reform of ＂VAT-scope expansion＂ has been a hot issue in the field of fiscal and tax reform in recent years, which involves the scope of the reform, the adjustment of intergovemmental fiscal relationship, and others. And the reform is very important in the field of tax reform. From the point of the system cycle, the article takes Shanghai as an example, analysis the impact of the reform on scale structure of the Shanghai local fiscal revenue, which ultimately affect the local fiscal expenditure structure, the development of the local economy, and on this basis to start a new local fiscal revenue a cycle impact. The reform of ＂VAT-scope expansion＂ has been carried out nationwide, in order to ensure the smooth progress of the reform, keep local government financial unchanged, the article also puts forward some corresponding supporting reform measures.