CAJ | 학술논문

文章基于我国＂营改增＂改革削弱了地方政府税收征管权进而引起收入分配争议的现实背景,运用投入产出等分析方法计算出中国各地区GST的负担额,并引入地区税收负担度指标对各地区GST收入及其负担的差异程度与特征进行了系统描述。研究发现：（1）各地区GST负担度差异较大;（2）GST负担度整体上呈现＂西高东低＂的特点,增值税是造成这一状况的主导因素;（3）消费税负担度则呈现＂东高西低＂的特征,这符合公平原则。各地区GST负担度差异较大的原因包括税负转嫁、原产地原则、转让定价、地区产业不均衡和汇总纳税等。因此,为降低中国地区间GST收入与负担的差异程度,应当建立以目的地原则为主导的GST分配机制和有助于协调收入及其负担的转移支付制度,并完善跨区域经营管理体制等。
문장기우아국＂영개증＂개혁삭약료지방정부세수정관권진이인기수입분배쟁의적현실배경,운용투입산출등분석방법계산출중국각지구GST적부담액,병인입지구세수부담도지표대각지구GST수입급기부담적차이정도여특정진행료계통묘술。연구발현：（1）각지구GST부담도차이교대;（2）GST부담도정체상정현＂서고동저＂적특점,증치세시조성저일상황적주도인소;（3）소비세부담도칙정현＂동고서저＂적특정,저부합공평원칙。각지구GST부담도차이교대적원인포괄세부전가、원산지원칙、전양정개、지구산업불균형화회총납세등。인차,위강저중국지구간GST수입여부담적차이정도,응당건립이목적지원칙위주도적GST분배궤제화유조우협조수입급기부담적전이지부제도,병완선과구역경영관리체제등。
In recent years,the reform of＂to replace business tax with value-added tax（VAT）＂weakens the right of tax collection and administration of local governments,and thereby has aroused the problem of GST income distribution.Based on this background,this paper employs methods like input-output method to calculate regional GST burden in China,and introduces the index of regional tax burden to systematically describe the differences in GST income and burdens and the features.It arrives at the following conclusions：firstly,GST burdens vary with regions;secondly,the whole GST burden is featured by the highest in West China and the lowest in East China and value-added tax is the dominant factor of this characteristic;thirdly,consumption tax burden is featured by the highest in East China and the lowest in West China,abiding by the principle of equality.The reasons for bigger differences in regional GST burden lie in tax shifting,the principle of original production places,transfer pricing,unbalanced regional industry,consolidated tax payment,etc.Therefore to reduce differences in regional GST income and burdens,China should establish the GST distribution mechanism based on the principle of destination and the transfer payment system which is helpful to coordinate GST income and burdens,and improve interregional business management system.