| In 2016,the comprehensive Replacing BT with VAT has fired an opening shot in the reform of finance and tax system,and in 2017,the 19 th Chinese communist party conference report claimed that we should expedite the establishment of modern financial system,deepen tax system reform,build a clear right and duty,a coordinated financial resources,a balanced regional development relations between the central government and local government.The business tax,which is the main source of local government,is no longer existed,and local taxation and local revenue and expenditure are facing great impact.The tax revenue of value-added tax,enterprise and individual income tax has already accounted for 68% of the local tax revenue,which is 32% higher than before the comprehensive expansion.There have been significant changes in the ownership relationship between central tax,local tax and central local sharing tax,as well as the change of the scope of tax collection and management and the parallel pattern of the two tax institutions.Therefore,the replacement of the business tax has actually fostered the fuzzy zone of fiscal relations between central and local governments.The matching of temporary arrangements and central transfer payments to local governments is not a long-term solution,and local governments cannot afford to retreat to "soy sauce finance".Therefore,the VAT sharing system should make a major adjustment and even the whole fiscal system needs to be reconstructed.After the comprehensive Replacing BT with VAT,the VAT has become the main tax of China,so the design of its sharing system matters a lot to the financial pattern which between the central and local governments and the interests between the local governments.But as a result of China's central and local governance and expenditure responsibility,reform of local tax system construction,etc,and a process,so in the country is sent [2016] of the state council of central and local VAT in 26 VAT income divide transition scheme was proposed,only tentative transition period for 2-3 years,in order to guarantee places both financial unchanged so as to ensure the smooth implementation of camp to increase.Current transition scheme has been implemented for more than 1 year,this paper use the data to evaluate its execution effect in 2016 and puts forward the optimized plan for the may,in order to transition period after the formal scheme of VAT revenue sharing system to provide decision basis,it is urgently need to practice and academic focus on a relatively small number of problems.At the same time,this paper not only to explore the VAT based on the transition between the central and local vertical distribution proportion problems,and on this basis,further study of transverse distribution between the place,to a certain extent,to deepen the camp change increases the research level.On the other hand,solving the problem of the vertical distribution of the VAT is not only beneficial to guarantee the financial resources of the local governments,to reduce the possibility of local governments forced to downgrade the public service quality or supply scope,but can also reduce the degree of overdependence of the tax returns.At the same time,solve the problem of distribution of lateral balance between local VAT is conducive to narrow transverse income gap between regions,the government can provide a more complete in the poor areas of public services,and introducing consumption principle for secondary distribution will help encourage local government from attaches great importance to the investment to the service of the life consumption of local residents,so as to promote the fundamental change of the pattern of economic development.Finally,VAT legislation is urgently needed to solve the problem of vertical and horizontal balance distribution of VAT,which will help to improve China's VAT system and promote the reform of the whole tax system.In this paper,based on the comparison and analysis of data in 2015 and 2016,it is found that the transition plan does not maintain the original financial structure,mobilize local initiative and balance the interests of the east and the west.In the case of the increase of the total amount of tax revenue in the whole country,the real income amount of the two provinces and cities has been reduced.In 28 provinces and cities,the actual sharing ratio of local central and local taxation was reduced.The level of tax transfer in all provinces and cities has been greatly increased on the basis of the original positive and negative basis,and the central and western tax revenue has flooded into the eastern region.Second,in the empirical research method to determine the transverse distribution of value added tax to consider factors,namely to the relationship between population,consumption and transfer tax amount as the research object,from 2000 to 2016 data of 31 provinces and cities in China as samples,adopts the system of generalized moment estimation model to carry on the empirical analysis,the conclusion is: the transverse distribution of value added tax of weight design of population and consumption factors must be taken into account comprehensively;Both weights are equal to 1/2 when tax equity is most desirable.Then,based on the theoretical analysis of the vertical and horizontal distribution of value-added tax revenue,the sharing scheme of 9 value-added tax income distribution is designed.Finally,on the basis of the data in 2015,9 kinds of design scheme for the measurement and,on the basis of the data of 2016 index test,the conclusion is: the "central and local vertical distribution ratio of 40%:60%.Transverse distribution comprehensive weighting formula between provinces and cities in the weight of population and consumption amount is 1/2 " value-added tax sharing system in the protection of local financial resources,both the eastern Midwest interest relations and realize the best tax fairness and efficiency,etc. |
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