增值税与企业所得税的融通及改革取向

发布时间：2019-04-17 16:13

【摘要】：文章采用对比分析法、逻辑推理法和简单的数理分析法,在对增值税、企业所得税的税基进行同源性和重叠性分析基础上,基于避免重复征税、适当降低企业税负、提高直接税比重的考虑,按照简化税制的原则要求提出整合增值税和企业所得税,即最终取消增值税并征收单一的综合企业所得税的改革取向,进而提出三种改革方案以供选择。一是取消增值税,企业所得税基本税率设计为50%;二是取消增值税,企业所得税基本税率提高到30%,同时根据经济社会的发展开征其他税种以配合;三是分阶段推进增值税的改革,逐步扩大企业内部支出的增值税进项抵扣,在绝大部分内部支出可作进项抵减的基础上考虑增值税并入企业所得税,企业所得税基本税率仍设计为25%。这样的改革既有利于提高征管效率,又有助于优化经济结构和调节收入分配。
[Abstract]:This paper adopts comparative analysis method, logical reasoning method and simple mathematical analysis method, on the basis of analyzing the homology and overlap of the tax base of value added tax and enterprise income tax, on the basis of avoiding repeated taxation, properly reducing the enterprise tax burden, Considering the increase of the proportion of direct tax, according to the principle of simplifying the tax system, this paper puts forward the reform orientation of integrating VAT and enterprise income tax, that is, finally abolishing VAT and levying a single comprehensive enterprise income tax. And then put forward three kinds of reform plan for choice. The first is to abolish VAT, the basic tax rate of enterprise income tax is designed to be 50%, and the basic tax rate of enterprise income tax is raised to 30% according to the development of economy and society. Third, we will carry out the reform of value-added tax in stages, gradually expand the value-added tax deduction for internal expenditures of enterprises, and consider the incorporation of value-added tax into enterprise income tax on the basis that most of the internal expenditure can be deducted. The corporate income tax base rate is still set at 25%. This reform not only helps to improve the efficiency of collection and administration, but also helps to optimize the economic structure and adjust the income distribution.
【作者单位】：广东科技学院;
【基金】：广东高校省级重大科研项目(2015GXJK163) 东莞市哲学社会科学规划课题(2017ZDZ12)
【分类号】：F812.42

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