增值税制中隐性税收优惠政策的定量研究

Quantitative Analysis of the Implicit Tax Preference Policy in the VAT System

首先,文章在理论上定义了造成税收负担不公平的主要原因之一———隐性税收优惠的一般含义和基本特征。其次,利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。最后,结合我国现阶段实际情况,提出了增值税改革的具体建议。

Firstly, this paper theoretically sets forth the general definition and basic characters of the implicit tax preference which is one of the main causes resulting in the unfair tax bounden. Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects. Finally, the detailed suggestions on the value-added tax reform are proposed in context of current situation.