CAJ | 학술논문

我国增值税收入的地方政府分享部分，实际上主要是按生产者所在地在各地区间分配，我们称之为“生产地原则”。由于增值税是间接税，而且是价外税，其税负实际是由消费者最终负担的。目前的这种分配准则，事实上造成了税收收入归属与税负归属的不一致，扭曲了政府与市场参与者的行为。采用“消费地原则”分配地方级增值税能很好地避免上述扭曲的出现。文章通过一个简单的理论框架来分析，发现各地方所占商品的生产流通增值税环节以及这些环节的增值率和商品的地方销售占全国的比例是影响两种分配方式下地方实际税收收入差异的因素；同时借用现有各省消费数据具体衡量发现，采用当前生产地原则较消费地原则下的地方增值税分配存在相当程度的财富逆流。因而，改革现有增值税地方分配方法很有必要。
아국증치세수입적지방정부분향부분，실제상주요시안생산자소재지재각지구간분배，아문칭지위“생산지원칙”。유우증치세시간접세，이차시개외세，기세부실제시유소비자최종부담적。목전적저충분배준칙，사실상조성료세수수입귀속여세부귀속적불일치，뉴곡료정부여시장삼여자적행위。채용“소비지원칙”분배지방급증치세능흔호지피면상술뉴곡적출현。문장통과일개간단적이론광가래분석，발현각지방소점상품적생산류통증치세배절이급저사배절적증치솔화상품적지방소수점전국적비례시영향량충분배방식하지방실제세수수입차이적인소；동시차용현유각성소비수거구체형량발현，채용당전생산지원칙교소비지원칙하적지방증치세분배존재상당정도적재부역류。인이，개혁현유증치세지방분배방법흔유필요。
China＇s local governments share a part of the VAT revenue according to locations where the producers registered, which accords with the Original Principle. VAT is indirect tax and excluded in price. VAT is actually paid by the ultimate consumers. The current assignment, in fact, results in inconsistencies of tax revenue ownership and tax burden attribution, distorts behaviors of governments and the market participants. Allocating VAT by Destination Principle can well avoid those distortions. This paper applied a simple theoretical framework to analyze the issue and found that differences come from the number of value-added segments of production and circulation of goods and service as well as the added value of these segments and consumption proportions of different local governments. Then the authors measured the differences under two principles by reallocating the local VAT revenue using existed consumption data and found that there is a considerable degree of the wealth transfer among provinces. Therefore, it is quite necessary to reform the existing VAT allocation system.