试析中国流转税存在的几个问题

On the Problems of Circulation Tax

流转税在税制的设计和实施过程中存在一些问题.主要表现为内部结构不够合理,增值税比重过大、消费税比重过小,增值税与营业税征收范围划分不够合理;生产型增值税使纳税人之间税负不均衡,重复征税依然存在.为此,建议进一步扩大增值税征收范围;逐步向消费型增值税转换;适当扩大消费税征收范围.

There exist some problems in the process of enacting and operating the circulation tax. The main ones are as follows: First, itsstructure isnot completely rational. This manifests in two aspects: One is that the proportion of the value added tax is too large, while the consumption tax is too small. The other is that the ranges of value addedtax and business tax are not divided reasonably. Second, the value added tax of production model causes unbalance of tax burden among taxpayers. Third, double taxation still happens. So we suggest that we should further enlarge the value added tax and transform it into one tax of consumption model step by step, and we should enlarge the consumption tax in appropriate range.