“营改增”政策的冷思考

“营改增”政策虽然目前为企业带来税负的下降,但也在一定程度上加剧了地方政府财政困境,导致地方政府乱收费及预算外资金的出现.“营改增”政策的负效应源于我国财政分权制度的弊端,这些弊病中最为严重的是地方政府负债、权力失衡与失控.“营改增“政策初衷的实现有赖于健全的财政分权制度.为此,必须建立健全我国财政分权制度,即制定《财政收支划分法》,用法律的形式确定中央政府与地方政府的财政收益权、财政支付责任等,并将预算外资金纳入预算.

Reflection on the Policy of Replacing Business Tax with VAT

The policy of ＂Replacing Business Tax with VAT＂ decreased tax for enterprises. However, to some extent, it has exacerbated the plight of local government finances, leading the phenomenon of arbitrary charges and extra-budgetary funds of local government. The negative effects of ＂Replacing Business Tax with VAT＂ are due to the drawbacks of our country＇s fiscal decentralization system, the most serious of which are the local government debt, imbalance of power and control. The realization of ＂Replacing Business Tax with VAT＂ depends on a sound fiscal decentralization system. Therefore, we must establish a sound fiscal decentralization system, namely to enact on a law of ＂Financial Division Act＂. It is necessary to determine the financial benefits and payment of the central government and local governments in the form of law, and to include extra-budgetary funds into budget.