中国与泰国增值税比较研究

Comparison Study of Value-Added Tax:China and Thailand

增值税改革一直是理论界探讨比较多的论题。本文试图从中国与泰国增值税的比较中,寻找出适用于发展中国家增值税改革的思路。我国应在东北和部分中部地区成功试点的基础上,全面实行消费型增值税;调整纳税人的认定政策;扩大增值税课税范围,逐步取消营业税;建立规范、严密的增值税扣税机制;在增值税的征收管理上,重在规范、强化税源监控,严惩偷骗税。

Value- added tax reform had been a major topic that was discussed in theory circle. In the paper, authores tried to seek a way of value - added tax reform applicable to developing countries by comparing value - added tax systems of China and Thailand. Chi- na should fully implement comsumption value- added tax based on what was successfully tested in north - easten area and part midlands; adjust the policy to define taxpayer; expand the scope of value- added tax, phase out business tax; establish norms, strict value - added tax deduction mechanism; focus on standardizing and strengthening monitoring tax revenue sources, punish tax fraud in the management of value-added tax collection.