“十二五”期间我国对现行税制进行重大改革,地方财政收入规模将因增值税扩围而大幅度降低,财力与事权不匹配的矛盾将被进一步激化。本文分析了增值税扩围对辽宁省财政收入的影响,并计算出维持辽宁省财政收入规模的新的共享税分享比例,提出了弥补地方财政收支缺口的短期、长期对策。 During the 12th Five-Year Plan period, China will make major reforms to the current tax system. The scale of local revenue will be greatly reduced due to the expansion of value-added tax. The contradiction between financial resources and the power of attorney will be further intensified. This paper analyzes the impact of VAT on the fiscal revenue in Liaoning Province, and calculates the proportion of new sharing tax that is needed to maintain the scale of fiscal revenue in Liaoning Province. It proposes short-term and long-term countermeasures to make up for the shortfall in local revenue and expenditure.