增值税转型理论探析及政策建议

Policy Suggestions on Transformation of VAT Based on Northeast Area’s Experience

财政收入减收效应和投资增长效应是政府在增值税转型过程中必须要考虑的两种效应。从增值税的类型入手,讨论了目前我国实施的生产型增值税的弊端以及转型的必要性,然后基于2004年至2007年的相关数据,分析了东北三省增值税转型的财政减收效应和投资增长效应,通过分析发现这两种效应均不同程度地存在,在此基础上,提出在全国进行推广的政策建议。

With respect to the transformation of the type of value-added tax （VAT）, the central government of China should seek a tradeoff between reducing revenue and increasing investment. In the paper, firstly, the drawbacks of productive VAT is proposed, and the necessity of VAT transformation is discussed. Based on relevant statistical data from 2004 to 2007 in the northeast area, the effect of reducing revenue and increasing investment is analyzed. The result of analysis shows the influence of reducing revenue and increasing investment on effect is proved to be found at different degree. Fianlly, some suggestions on generalization all over the country are put forward.