| Summary: | 碩士 === 國立臺灣大學 === 國家發展研究所 === 107 === When China started the tax-sharing reform in 1994, on the one hand, it faced the strong resistance of local governments; On the other hand, it needed to coordinate with the level of economic development and industrial structure at that time. In the end, the central and local governments compromised and implemented value-added tax (value-added tax is abbreviated as VAT, same as below) and business tax (business tax is abbreviated as BT, same as below) system in parallel, called the dual-tax system. With the rise of China''s economy and the adjustment of industrial structure over the past 20 years, the principle of full taxation behind the business tax system not only aggravates the tax burden of the industry, but also hinders the development of the service sector, and the unreasonable taxation arrangement causes the local government to lose substantial revenue. In this context, the central government has been pressed to replace the BT by VAT. Finally, in 2012, China launched the pilot program of “BT to VAT Reform”. Since then, the central government has gradually withdrawn BT from the historical stage, and merged the two taxes into VAT.
As the first large circulation tax in China, the tax scale of the VAT dooms the importance of the its tax distribution system design. This thesis focuses on the distribution of tax income of VAT between the central and provincial regions, and conducts institutional analysis and empirical analysis of the distribution of value-added tax from a theoretical and practical perspective. In terms of institutional analysis, this thesis takes into account the vertical distribution and horizontal distribution of VAT, which are divided into three parts: the share ratio of VAT between the central and provincial governments, the central -to-local VAT return, and the inter-provincial horizontal transfer of VAT. This thesis also finds that the main factors affecting the distribution pattern is the difference of industrial structure among all the regions. In terms of empirical analysis, this thesis collects the time series data of the regions and industries through pilot process of BT to VAT reform, and analyzes the profit and loss situation after the “BT to VAT reform” in each region, and finds that the VAT incremental income depends on the structure and scale of the local pilot industry. Although the "Matthew effect" continues, i.e., the more developed regions have an advantage to a certain extent. However, as long as the government in the less developed regions can guide and improve the local industrial structure reasonably and adapt to local conditions, and thus can increase the government''s VAT income while developing the economy.
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