关键词: 增值税税源,税收省际背离,税收公平,区域间投入产出表

Abstract: Because China’s VAT is mainly declared and paid to the tax authority in charge by the sellers during tax collection, the cross-provincial flow of dutiable goods and labor service (sources of tax) will lead to the deviation between the source region and the tax-bearing region of VAT, which goes against the inter-regional principle of tax equity and would result in inter-regional vicious competition. This paper applies the inter-regional input-output model to construct a mathematical model for this problem with relevant algorithm. The computation based on the data of 2007 shows that such economically developed provinces as Jiangsu, Zhejiang, Guangdong, Hebei, Shandong, etc. are generally the provinces with net in-flows of VAT, while such provinces as Xinjiang, Shanghai, Shanxi, Henan, Shaanxi, Yunnan, etc. are the provinces with net out-flows of VAT. Therefore, this paper proposes to establish a coordinative mechanism at the level of the central finance, so as to realize the inter-provincial fairness of VAT.

Key words: sources of value-added tax; inter-provincial tax deviation; tax fairness; interregional input-output table