| 营改增对地方财力格局的影响与地方财税体制改革——以湖南省为例 |
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| 引用本文：刘建民1,2，唐红李1，吴金光2.营改增对地方财力格局的影响与地方财税体制改革——以湖南省为例[J].湖南大学学报社会科学版,2018,(1):57-63 |
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| 中文摘要:以湖南省为例，本文运用ARIMA模型对营改增带来的实际减税效应进行了测度。营改增对营业税具有明显的减税效应，但对增值税有一定的增税效应，综合来看，营改增实现了总体税负只减不增的政策目标，且总体减税规模出现先增后减的趋势。营改增全面实施后，湖南省地方财力格局发生了一系列新的变化，地方财政压力倒逼新一轮地方财税体制改革，建议从重构地方税体系，建立政府间财力与事权、事权与支出责任相适应的财政关系，推动分税制改革等方面着手，加快建立现代财税体制。 |
| 中文关键词:营改增 减税效应 地方财力格局 地方财税体制 ARIMA模型 |
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| The Influence of “Replacing Business Tax with VAT Reform” on Local Fiscal Revenue and Structure and Local Fiscal and Taxation System Reform——A Case Study of Hunan Province |
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| Abstract:Taking Hunan Province as an example, this paper uses ARIMA model to measure the actual tax reduction effect brought by the“Replacing Business Tax with VAT Reform”. The study finds that the reform has obvious tax reduction effect on business tax, but it has increase effect on value-added tax. On the whole, the reform has realized the policy objective of reducing the overall tax burden, and the overall scale of tax cuts appears to increase first and then decrease. The local fiscal revenue and structure of Hunan Province has undergone a series of new changes after the implementation of reform. Local financial pressure forcing a new round of local fiscal and taxation system reform, it is proposed to reconstruct the local tax system, establish intergovernmental financial relationship that finance compatible with authority, and authority is compatible with expenditure responsibility, promote tax-sharing reform and other aspects, to speed up the establishment of modern fiscal and taxation system. |
| keywords:replacing business tax with VAT reform tax reduction effect local fiscal revenue and structure local fiscal and taxation system ARIMA model |
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