Under The Background Of Turning Business Tax Into Value-added Tax,Research Of Financial Allocation Between Central And Local Governments

Guarantee the stable operation of local government financial balance is long been our problem all levels of government and academia focus on the financial field,since the reform and opening up to the latest "Thirteen Five" plan released,addressing local government financial balance of payments difficulties,local government debt crisis continues to be on the NPC’s legislative norms,it involves not only the land and property-related finance,beginning of the budget,year-end accounts,etc.,but also involves the issue of property tax and environmental taxes and other local taxes to build the system.Since the "Camp changed by" the implementation of the future,as the local tax system in the biggest main taxes sales tax will be phased out,local finance operation will be more difficult,conflict between central and local on the financial resources and powers will become more prominent,therefore,study the local government financial resources the status quo,the empirical proof of VAT to expand around the industry long-term impact on the local financial resources,quantitative study the pattern of interests between central and local redistribution has some theoretical significance and reference value.Through reading and sorting through the reams of literature and Statistical Yearbook,collate and analyze the course of value-added tax to expand around the Reform,VAT and international sharing of experiences,empirical proof of VAT is to expand around the local financial gap reasons,and build CGE model making function of the image to articulate the value-added tax to expand around the long-term impact on the local financial resources.This paper is divided into six chapters,the first chapter,this paper introduces the background,literature review and current research,writing and thinking.In the literature review,the share of foreign revenue-sharing on international models and share experiences VAT will be interpretation explained.The second chapter is the theoretical basis,outlines the VAT revenue neutral function,financial resources and powers to match the financial system.The third chapter is surrounded by local financial impact of VAT on the part of empirical analysis,this chapter first describes the status of the last ten years the central and local government financial changes,Granger causality test empirical analysis of the value-added tax to expand around the local financial resources influence,and further analysis of the industry to expand around the long-term impact on the local tax with CGE quantitative models.The fourth chapter is a quantitative analysis,the first analysis of the original share for longer meet the local financial resources efficiently and smoothly to provide basic public service requirements,and then calculate the share ratio and the amount of new transfer payment VAT central place,but also further Theil whether the tax will affect the regional balance after adjustment index argument.The fifth chapter is part of the policy recommendations,based on a quantitative analysis of the results proposed spending cuts in public services,reasonable adjustments to ensure proportional share of local revenue measures.The sixth chapter is the conclusion and prospect research for the camp changed to increase the VAT after the completion of a comprehensive reform of the direction.Through empirical research,value-added tax to expand around to obtain local financial gap increases promote positive correlation effects,but over a longer time span medium to long term,the camp changed to increase to promote the development of industry and services tax fairness,help stabilize the local tax revenue continued to grow.And the proportion of share transfer payment system reform after the local financial resources not only to maintain balanced and stable growth,but also to promote inter-regional tax balance.