摘要
营业税改征增值税是继分税制以后又一次具有里程碑意义的税制改革,对于完善我国税制、加强税收征管以及促进经济结构升级具有积极的意义,同时也带来了财政体制转型的压力。本文从地方财政稳定性的角度出发,通过对"营改增"同地方财政稳定性之间作用关系的经济分析,揭示这种改革对于地方财政稳定性的作用路径和可能结果。此番改革试点对地方财政的影响,既有对强化地方财政稳定性产生的积极作用,又有对地方财政稳定性带来的巨大挑战;面对这种挑战与机遇并存的局面,在改革过程中实现加强地方财政稳定性建设、规避地方财政风险是在决策过程中必须解决的问题。
The change from Business Tax to Value -Add Tax is such a significant milestone as the tax sha-ring system reform in 1994 in the taxation system reform, which not only plays a positive part in perfecting taxation system, strengthening taxation administration and furthering economic structure upgrading pressure on the public financial system transformation. This thesis attempts to demonstrate , but also exerts great the function routes and possible consequences that the change may cause to the stability of local public finance through the economic anal- ysis of their function mechanism, viewed from the local public finance stability. With the situation that positive improvement and passive challenge coexists, it is the key problem to the decision -making progress for taxation system reformation to enhance the local public finance stability and avoid local public finance risk in the course of the the Business Tax to Value -Added Tax transformation.
出处
《中央财经大学学报》
CSSCI
北大核心
2013年第9期1-7,共7页
Journal of Central University of Finance & Economics
关键词
“营改增”
地方财政财政稳定性财源与财力
Change from Business Tax to Value-add Tax Local public finance Public finance stabilityPublic financial resources and ability
