增值税与营业税的福利效应研究

Studying on the Welfare Effects of VAT and Business Tax

本文研究了中国增值税和营业税对消费者产生的福利效应之差异。计算结果显示,中国营业税对消费品(服务品)的价格效应大于增值税的价格效应,从而营业税对每一个消费群体产生的福利伤害程度((CV/m)或(EV/m))都高于增值税带来的福利伤害程度。从计算结果我们推算出:服务业企业目前缴纳的营业税如折算成增值税,其税率高于18.2%,超出了增值税的标准税率17%。可以考虑的政策选择是:彻底免征"小规模企业"的增值税;应该逐步推进从营业税到增值税的转变,让服务业的全体企业有权进行"进项抵扣"。

This paper studies different welfare effects of VAT and Business Tax on Chinese consumers. Numerical simulations suggest that, compared to the price effect of VAT, the price effect of Business Tax is larger. Hence, on average, the measurements of welfare damage （measured by （CV/m） and （EV/m）） of the Business Tax on every consumer group in China are higher than those produced by VAT. We know from the calculation results that, if the tax burden of the Business Tax is translated into tax rate of VAT, then the tax rate of Business tax is about 18.2%, which is in turn higher than the standard tax rate of the VAT （17%） in China. The following policy strategies should be considered： completely exempt the VAT on small enterprises; and, reform the Business Tax into VAT, allowing all of the enterprises in service industry be exempted from their VAT on the inputs.