CAJ | 학술논문

中国现行分税制存在地方税系不完整、转移支付资金配置效率低、强化粗放式经济增长等问题。本文认为，分税制改革的核心在于完善地方税系，为此，中国地方税的主体征税环节应从生产环节转向消费环节，这需要实行以开征零售税为核心的分税制改革。其改革方案是将商品生产环节的增值税归为中央税，在商品消费环节开征零售税并作为地方税，大幅度降低增值税税率，个人所得税作为地方税，企业所得税作为中央税，取消营业税。考虑到税制改革的复杂性，本文提出了改变增值税分享比例的替代方案。
중국현행분세제존재지방세계불완정、전이지부자금배치효솔저、강화조방식경제증장등문제。본문인위，분세제개혁적핵심재우완선지방세계，위차，중국지방세적주체정세배절응종생산배절전향소비배절，저수요실행이개정령수세위핵심적분세제개혁。기개혁방안시장상품생산배절적증치세귀위중앙세，재상품소비배절개정령수세병작위지방세，대폭도강저증치세세솔，개인소득세작위지방세，기업소득세작위중앙세，취소영업세。고필도세제개혁적복잡성，본문제출료개변증치세분향비례적체대방안。
At present, there exist some problems in China＇s tax-sharing system, such as local tax system ineompletion, low efficiency of transfer payment allocation, reinforcing extensive economic growth model, etc. The author believes that the core of the tax-sharing system reform is to perfect the focal tax system. Therefore,the local tax should be levied in consumption link instead of production link, and the tax- sharing system reform which focuses on imposing excise tax is essential. The main points of the reform are as follows. First, make the value-added tax which is levied in production link as central tax. Second, make the excise tax which is levied in consumption link as local tax. Third, reduce the value-added tax rate substantially. Fourth, make individual income tax as local tax and make business income tax as central tax. Fifth, cancel the business tax. Considering the complexity of the tax system reform, this paper proposes the alternative solution which changes the VAT share proportion between central and local government.