增值税扩围改革的多重效应

Multi-effects of the Reform of the Expansion of the VAT Scope in China

增值税扩围改革将对多方面的观念及制度形成冲击,一是间接税地位的回归将更改企业负担的观念;二是共享税的扩大有可能为分税制的改革开辟新的前景;三是可以规范地区间的税收竞争;四是可以成为税务机关整合的开端。

In the presence of the tax reform, various concepts and systems are influenced by the expansion of the VAT scope. Firstly, the concept on the burden on enterprises is changed by the enhancement of the role of the indirect tax. Secondly, a new prospect for tax-sharing reform is brought about by the expansion of the scope of shared tax. Thirdly, the regional tax competition is standardized. And Finally, a new page for the tax authority integration is opened.