现代型增值税与我国增值税制改革

A Study on Modern VAT and the VAT Reform in China

目前,增值税立法已进入我国人大立法规划。在增值税立法中,是否完全按照现代型增值税制模式对我国现行增值税制进行改革是理论界讨论的热点问题。本文在介绍现代型增值税制和分析我国现行增值税制缺陷的基础上认为:增值税立法不宜完全按照现代型增值税设计税制,应将改革的重点放在扩大增值税征收范围,简并货物和劳务税制以及完善增值税征管办法等方面。

The legislation of VAT currently has been into the planning phase of NPC.In the legislation of VAT,it has been a hot issue among theory circle whether the current VAT reform shall be in full accordance with modern VAT.On the basis of an introduction to modern VAT system and analysis of defects of Chinese current VAT system,this paper deems that VAT legislation should not be in full accordance with the design of modern VAT,and the focus of VAT reform should be placed on further expanding the scope of collection,simplifying the tax systems of goods and services and improving tax collection and management.