商品中增值税转移变化研究——论增值税征收模式

Discussing Transfer Theory of VAT——on Collection Mode of VAT

增值税包含在商品中,在生产、销售各个环节中向下一级转移,最后转嫁给消费者。偷税问题使这种转移变的复杂,企业不能转嫁给下一个生产环节的税收负担,往往由企业的工人承担了。探讨在保证中国增值税税率不变的基础上,分出商品价格5%的份额作为消费税,在最后环节征收。其他的份额仍包含在增值税内,维持现在征收渠道。并且我们还要规定,企业的生产成本不交消费税,这样可以治理偷税。认为最终销售给消费者的商品不需要发票。

VAT is included in the price of merchandise and is transferred to the next link in the process of production and sales.And finally VAT is imuted to customers.Tax evasion makes the transfer more complicated.Workers in enterprises may undertake VAT if VAT cannot be transferred to the next link.This paper means,on the basis of maintaining VAT rate unchanged,5% of the price of product will be collected as consumption tax.The rest VAT is still collected as usual.It is suggested that consumption tax should not be collected from all the raw materials for procuct.This mode may prevents tax evasion.When buying product,customers will not need invoices.