增值税和营业税行业税负差异研究

A Comparative Study of Sector Tax Burden Differences between Value-added Tax and Business Tax

货物劳务税在行业间的转嫁,使得税务部门从该行业征收的税收(实征税收)与最终转嫁到该行业的税收(归宿税收)之间出现差异。本文使用投入产出模型,假设货物劳务税向后转嫁,计算了国内增值税与营业税的归宿情况。研究发现,征收增值税的行业普遍产生了税收转嫁,降低了税收负担率,而免征增值税的第一产业和第三产业的归宿税收普遍高于实征税收。为此,在增值税扩围改革时应充分考虑税收转嫁对行业归宿税收的影响因素。

The shifting of goods and service tax from one sector to another leads to the difference between the tax levied by the tax authority from one sector and the tax shifted to that sector. This paper uses an input-output model to calculate the tax incidences of the value-added tax and business tax in China by assuming the goods and service tax to be shifted forward. The paper finds that tax shifting occurs all over the sectors paying value-added taxes and that results in a reduction of tax burden. However, in general, the shifted taxes of the primary industry and the tertiary industry are larger than their respective taxes to be levied although they are exempted from the VAT. The paper points out that it is necessary to consider the impact of tax shifting on the tax incidence of one sector in the process of the expansion of the VAT scope.