营业税改增值税改革中的税收分配_营业税改增值税改革
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营业税改增值税改革中的税收分配
增值税“扩围”改革后税收由国家税务机关征管，税收收入在中央政府和地方政府之间分享是另一种替代模式。采用这一模式会使原归地方政府的营业税收入在中央和地方政府之间分成，不改变现有体制必然会减少地方政府税收权益，会受到地方政府抵制。改革成功的关
键是协调好中央和地方政府之间的税收收入分配关系，平衡各级政府财力。
针对上述问题，在上海的试点方案中，国务院提出了十分清晰的解决办法：试点期间，原归属试点地区的营业税收入，改征增值税后收入仍归属试点地区。试点行业原营业税优惠政策可以延续，并根据增值税特点调整。
运行良好的增值税应该由中央政府统一课征。增值税的税基流动性强，由地方政府征管会带来对跨境交易的征税困难，增加征纳双方的管理和遵从成本。增值税占全国税收收入的比重较高，增值税归地方政府征管必然会削弱中央政府的宏观调控能力。因此，增值税由国家税务机关征管是合适的，有利于促进资源流动和提高经济效率，降低征纳成本。
The allocation in the reform of the busine tax replace by the value-added tax
Value-added tax “expand the scope” after the reform tax collection and management by the national tax authorities.Tax revenue sharing between central and local governments is another alternative mode.This mode will make the original to the local government sales tax revenue sharing between central and local government, Does not change the existing system will bound to reduce the rights and interests of local government revenue, will be resisted by the local government.The key to the succe of the reform is coordination between the central authorities and local government tax distribution of incomes, and balance at all levels of government finances.To addre the problem in the pilot program in Shanghai, the State Council put forward a very clear solution: Pilot period, the original vested in the pilot areas of the sales tax revenue replace by value-added tax revenue is still vested in the pilot areas.The sales tax preferential policies of the pilot sectors can continue adjustment of according to the VAT characteristics.Levied on a good run of VAT should be unified by the central government.The VAT tax base has powerful mobility.By the local government collection and management will bring the tax difficulties of cro-border transactions increase levied for both the management and compliance costs.A higher proportion of VAT to the country's total tax revenue, VAT owned by local government collection and management is bound to weaken the central government's macro-control ability.Therefore, the value-added tax collection and management by the national tax authorities is appropriate, help to promote the flow of resources and improve economic efficiency, reduce the tax collectors and taxpayers cost.
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