Abstract：By virtue of the Reform of “Replacing BT with VAT” since 2012， this paper evaluates the impact of the centralization of the fiscal system on the students’ mobility in elementary education， as well as on the equilibrium of educational resource allocation. The regression results based on the difference-in-differences research design show that the “VAT reform” policy has increased the share of students in cities by an average of 1.171 percentage points under the conditions of controlling the city’s population ratio， and the policy also has increased the relative average student size in the urban area， while the relative student-teacher ratio was not significantly affected by the policy. These results may suggest that the policy reform has impacted considerably the existing development path of balanced allocation of basic education resources， causing a disproportionate flow of students into urban areas. Differences in local fiscal self-balance capacity， along with differences in economic development level， and the degree of the amalgamation of primary and secondary schools in the early stage help to explain the heterogeneity of policy effects. Mechanism analysis shows that the reform is unlikely to affect the allocation of educational resources and the mobility of students through the channel of supply capacity of government， but more likely to accelerate the flow of county population to cities and drive the concentration of the demand for elementary education to cities through the education demand transfer mechanism. In the future， it is necessary to conform to the trend of employment population flow by improving the ability of small and medium-sized cities to absorb the inflow of education population， and at the same time strengthen the balance of educational resource allocation between urban and non-urban areas within the cities.
陈建伟 苏丽锋. “营改增”、生源流动与基础教育均衡发展[J]. 华中师范大学学报（人文社会科学版）, 2022, 61(6): 162-174.
Chen Jianwei Su Lifeng. Replacing BT with VAT， Mobility of Students and Balanced Development of Elementary Education. journal1, 2022, 61(6): 162-174.
2022, Vol. 61 
