营改增对企业的减税效应必然导致对政府的减收效应。从纵向看,营改增显著影响了中央政府与地方政府间的财力配置格局,中央政府承担了相对较大的减收责任。从横向看,地方间的财力配置格局没有受到营改增试点初期减收效应的显著影响。营改增全面推行后,其减收效应将是科学处理政府间财政关系必须面临的挑战。从长期看,中央与地方间需要建立稳定、规范的财力分配机制。从横向看,各地经济转型进度及效率将决定营改增对其财力的影响。 The tax relief effect of the business reform on enterprises will inevitably lead to the government’s reduction effect. From a vertical perspective, the reform of the camp has significantly affected the allocation of financial resources between the central government and local governments, and the central government has assumed a relatively large reduction responsibility. From a horizontal perspective, the pattern of financial allocations among localities has not been significantly affected by the initial reduction effect of the reform and increase of pilot camps. After the full implementation of the reform and increase of battalion, the reduction effect will be the challenge that must be faced when dealing with the intergovernmental fiscal relations scientifically. In the long run, the central and local governments need to establish a stable and standardized financial allocation mechanism. From a horizontal perspective, the progress and efficiency of economic restructuring across the country will determine the impact of the reform on its financial resources.