摘要
我国的分税制改革将增值税确定为中央与地方共享税,但在留给地方财政的增值税总额的25％中,却存在着各地区增值税分享收入与该地区居民增值税负担的不一致。由于税负转嫁以及增值税制度缺陷等因素,农民作为消费者、投资者、生产商都需要负担部分增值税。通过数据分析,农民负担的增值税中有部分成为城市的财政收入,从而造成财富由农村向城市流动的集聚效应。因此建议改革现行的增值税征税制度与分享政策,以实现税收的公平与效率。
Reform of tax division system in China defines vale-added tax as tax shared by both the central government of China and the local government, but among the 25% of the total tax, left to the local public finance, there exists some inconsistency between income shared by value-added tax in different areas and value-added taxes borne by the local people. Due to such factors as the transformation of tax burden and defects of value-added system,farmers have to bear some part of value-added tax as consumers,investors and manufacturers. It can be seen, however,part of the value -added tax borne by farmers turn into financial income of the urban areas, thus achieving the gathering effects of money flow from the rural areas to the urban areas, Therefore, the paper puts forward the proposal that the existing taxing system of value-added tax and sharing policy should be reformed so as to realize the fairness and effectiveness of tax.
出处
《财经研究》
CSSCI
北大核心
2003年第3期23-28,53,共7页
Journal of Finance and Economics
基金
国家自然科学基金资助项目(70173010)
教育部十五规划项目(01JB790040)中的一部分
