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财政压力、税收转移与增值税分成机制探索
Authors
何炜
雷根强
Publication date
15 August 2018
Publisher
Abstract
在生产地原则下,增值税税收存在由消费地向征收地转移的现象。本文采用空间动态面板模型,从人口负担、社会性支出负担和财政自给率三个角度对财政压力与增值税税收转移的关系进行检验。研究表明,在现有征收模式下,我国增值税税收由财政压力大的地区向财政压力相对较小的地区转移,形成了税收收入的\"马太效应\"。其中,社会性支出负担对税收转入存在负向强化,财政自给率对税收转入存在正向强化。进一步研究发现,以人口为分成基数的方案不仅更符合流转税在流通中征收的性质、更符合税收\"中性\"的要求,也更有利于地区间财政压力的分担和区域的协调发展
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Last time updated on 10/06/2020