后“营改增”时代增值税税率简并方案的选择

发布时间：2018-01-20 11:47

本文关键词： 后“营改增” 税率简并行业税负产业结构　出处：《中央财经大学学报》2017年04期 　论文类型：期刊论文

【摘要】：我国自全面推开"营改增"试点,进入后"营改增"时代以来,增值税税率档次过多的弊端日渐凸显出来,它不仅会扭曲增值税税收中性,导致不同行业之间税负不公平,影响资源配置,还使得税收征管更加复杂。目前在简化增值税税率档次的认识上,国内外学者几乎达成一致共识,差异主要在于简并成单一税率或是多档次税率以及税率水平的确定等方面。笔者基于产业发展方向、增值税税率下降的趋势及避免税负全面剧烈波动的考量,在现行多档次差别税率的基础上,设计了四种增值税税率简并方案,运用投入产出表法模拟测算不同的方案对全国各行业税负的影响,通过对四种模拟方案的财政收入效应、企业分工效应和产业结构优化效应的综合分析与比较,确定现行增值税税率简并的最优方案。
[Abstract]:Since our country launched the pilot project of "camp reform and increase" in an all-round way and entered the era of "business reform and increase", the malpractice of excessive grade of value-added tax rate has become more and more obvious, which will not only distort the neutrality of value-added tax revenue. It leads to unfair tax burden between different industries, affects the allocation of resources, and makes tax collection and management more complex. At present, scholars at home and abroad almost reach a consensus on the understanding of simplifying the level of value-added tax rate. The difference mainly lies in the degeneracy of single tax rate or multi-grade tax rate and the determination of tax rate level etc. Based on the direction of industrial development the downward trend of value-added tax rate and the consideration of avoiding the drastic fluctuation of tax burden. On the basis of the existing multi-grade differential tax rate, four degenerate schemes of value-added tax rate are designed. The input-output table method is used to simulate and measure the impact of different schemes on the tax burden of various industries in China. Through the comprehensive analysis and comparison of the fiscal revenue effect, the division of labor effect and the industrial structure optimization effect of the four simulation schemes, the best scheme of degeneracy of the current value-added tax rate is determined.
【作者单位】：北京工商大学经济学院;
【基金】：北京市社科基金项目“税制改革对北京市产业结构优化的影响研究”(项目编号:14JGB031) 首都流通业研究基地资助项目(项目编号:JD-YB-2017-009)
【分类号】：F812.42
【正文快照】： 一、引言从2016年5月1日起,我国全面推开“营改增”试点,范围扩大到建筑业、房地产业、金融业和生活服务业,实现增值税对货物和服务的全覆盖,增值税改革取得了阶段性成果,但同时也出现了增值税的税率档次、抵扣范围、税收优惠、出口退税、征管、收入的央地分享比例等方面的新

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