| In order to comply with the domestic and international economic development situation,as the country's largest tax,the value-added tax has been continuously reformed and improved under the background of deepening the reform of the fiscal and taxation system.After the 18 th National Congress of the Communist Party of China,after a series of reforms,China's VAT rate structure forms the current basic rate(16%)+ two low tax rates(10% and 6%)(excluding zero tax rate and levy rate).Camparing with the developed countries,China's VAT rate structure is complex,grades are high,tax rate level is high,there is still room for degenerate optimization.In the 2018 "Government Work Report",Premier Li Keqiang clearly stated that the value-added tax will further adjust and improve the value-added tax by adjusting the tax rate level and tax rate structure in the third and second directions.Therefore,in the post-"camp reform" era,the focus of deepening the VAT reform study is how the VAT rate structure and tax rate level are adjusted and the impact of the adjustment.Starting from the provincial government level,this paper studies the impact of the adjustment of the VAT rate on the fiscal revenue of the provinces and the regional differences in the government's reduction effect,and proposes policy recommendations for further reform and improvement of the VAT system from the perspective of inter-governmental horizontal fiscal equity.This paper consists of six parts: The first part is the introduction.Through the research background and significance and the combing of related literatures at home and abroad,it is pointed out that domestic and foreign scholars have not covered or lacked the relevant fields in this research direction,and obtained the research framework of this paper.The second part is The theoretical analysis of the design of VAT rate,through the analysis of the mechanism of tax neutrality theory,tax equity theory and VAT rate structure on local government revenue,lays a theoretical foundation for the empirical research of this article;the third part is an overview of the reform of VAT rate structure After analyzing the pilot reform of “VAT reform”,the trend of VAT reform will be deepened,the basic connotation of VAT rate reform will be explained,and the international VAT design experience will be summarized to provide a realistic basis for tax rate design.The fourth part is VAT different tax rates.The structural scheme design,through the construction of the tax balance point calculation model,using the 2012 China Input-Output Table data to calculate,thus designing 16 VAT rate structure reform plan;The fifth part is to calculate the reduction effect of each region under different tax rate structure,construct a VAT tax base assessment model,and use the 2012 China regional input-output table data to simulate and calculate the reduction and reduction ratio of each province under the 16 schemes.Based on the analysis of the calculation results,it is found that the structural adjustment of the VAT rate has obvious regional differences in the reduction effect of the provincial governments,resulting in regional income imbalance,affecting the horizontal fiscal fairness between the regions and the adjustment of the VAT rate is too large to a certain extent.It will also increase regional differences in government revenue reduction effects.The sixth part is to deepen the outlook of VAT reform.It is believed that China should consider the difference in the impact of tax rate structure adjustment on local government revenue when reforming the VAT rate structure.Based on the perspective of horizontal fiscal equity,it should be established through the establishment of a reform of the VAT rate structure.The government shifts the payment system,speeds up the construction of the local tax system,and adjusts the sharing rules between the VAT regions to narrow the regional differences in government revenue reduction brought about by the reform of the VAT rate structure. |
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