Research On Enterprise Value-added Tax System Reform From The Perspective Of Equalization Of Basic Public Services

In the new era,the equalization of basic public services is the most important starting point for achieving the strategic goals of regional coordinated development.However,at this stage,China's basic public services have shortcomings such as insufficient scale,low quality,and unbalanced development,which are highlighted by inadequate infrastructure,uneven distribution of service resources between regions,and inadequate coverage of basic service projects.It has been highly valued by the whole society and the central government.The reason why the problem of non-equalization of basic public services in China is getting more and more serious is that the gap in economic development between regions is expanding,which makes the local government's fiscal revenue and expenditure capacity different.In China,local governments bear the main expenditure responsibility for basic public services.It is difficult for local governments with weak financial resources to provide local residents with high-quality and high-level basic public services.In other words,the gap between the financial resources of local governments is the main reason for the difference in the supply of basic public services between regions.The balance of financial resources is the prerequisite and necessary condition for the equalization of basic public services.At present,under the tax-sharing fiscal system in China,the local government's financial resources mainly come from two aspects: on the one hand,the local government's income in the initial allocation of financial resources is mainly based on tax revenue,and on the other hand,the central-to-local transfer payment income at the second stage of financial resources allocation.However,in the stage of tax revenue distribution(the first stage of financial allocation),China implements an “incentiveoriented” sharing mechanism,that is,the central and local governments are “first divided into post-concentration”,resulting in the inter-provincial “Matthew effect”.The “difference effect” of the tax attribution and the place where the tax source originates strengthens the enthusiasm of local government taxation,but increases the imbalance of financial allocation among regions.At the same time,the transfer payment system is a financial secondary distribution system based on the tax revenue distribution system.The purpose is to narrow the gap between the financial resources of the region,but due to the system defects in the tax revenue distribution system and the imperfection of the transfer payment system,the effect of equalization is not very significant.In summary,the current tax revenue distribution system is an important reason for the imbalance of financial resources of local governments.Therefore,in order to balance regional financial resources and help achieve the goal of equalization of basic public services,it is necessary for us to give full play to the role of tax system design in balancing regional and economic gaps.That is to say,the financial balance system should first be based on a reasonable tax revenue distribution system,and then establish a transfer payment system according to the local government's financial capacity and expenditure needs.After Replacing BT with VAT in 2016,China entered the era of large sharing tax,and it is more important to establish a reasonable tax distribution system.As the largest sharing tax of China's tax revenue,the design of sharing system is of great significance to promote the balance between financial resources and the equalization of basic public services between the central government and local governments.However,after the Replacing BT with VAT,the transition plan for the VAT sharing system will be implemented for nearly three years.Whether the transitional allocation plan has the above-mentioned effects is an issue that the academic community urgently needs to pay attention to and pay less attention to.Drawing on the mature experience of foreign consumption and equalization of distribution,starting from China's national conditions,the theoretical analysis framework of “equal public service equalization?financial balance?VAT vertical and horizontal joint equilibrium” is constructed.Through the quantitative analysis of specific data,it is found that after the comprehensive reform of the camp,the enterprise VAT sharing system will further widen the gap between the regions in terms of horizontal distribution and vertical distribution,and the value-added tax will be intensified from the central and western regions to the east.The scale of local government revenues in the western region has shrunk,and the basic public service supply capacity of local governments has once again been weakened.China's current enterprise value-added tax sharing system is not conducive to regional coordination and the realization of the goal of equalization of basic public services.In order to clarify the relationship between local VAT income and basic public service expenditure,31 provinces and cities in 2007-2017 were used as samples,and the generalized moment estimation SYS-GMM model was used to empirically find that VAT income is the basic public service expenditure in the region.Has a clear positive effect.To this end,learn from the experience of foreign countries using the VAT sharing system to promote equalization,compare it with China's current enterprise VAT collection and distribution system,and obtain inspiration from it to design China's system.Proposing to optimize the enterprise VAT sharing tax system with the goal of promoting the balance of financial resources and the equalization of basic public services: Vertical distribution,designing the proportion of vertical distribution based on the power of affairs and expenditure responsibility,giving certain flexibility to consider the political and economic operation;Firstly,firstly simulate the principle of consumption land,the principle of population quantity and the horizontal balance effect under the principle of comprehensive factors,and then contact China's regional financial resources,and find that the principle of comprehensive factor distribution is the most reasonable,taking into account the efficiency of the east and the fairness of resources in the west,reducing blindness.Repeated industrial construction is conducive to the government's transition from management to service,so it is introduced into the horizontal balance mechanism of corporate value-added tax.Of course,to rebuild the enterprise value-added tax sharing system,it is necessary to support the reform of the power and expenditure responsibility and the reform of the transfer payment system.