论中国税制体系中增值税的定位

On the Future Positioning of VAT in China's Tax System

增值税是当前中国的第一大税种。很多学者认为,由于增值税不利于改善收入分配,因此在中国未来的税制体系中仅是一个过渡性税种。然而在国际上增值税却广受赞誉,且在各国税制体系中的地位不断上升,在全球化时代因其稳定的筹措税收收入的功能更具重要性。中国增值税的税负并不高于发达国家。以增值税无法改善收入分配来否定其主体地位,无论在理论上还是政策上都不能成立。因此,未来中国应继续坚持增值税在税制体系中的主体地位,加快完善增值税税制。

VAT is currently China's largest tax categories.Many scholars believe that VAT is only a transitional kind,for it is not conducive to improving income distribution.However,VAT is widely accepted in most countries,and the status of VAT in the national tax system is also rising because of its function to stably raise tax revenue,especially in the era of globalization.China's VAT tax burden is not higher than that of developed countries.We should not negate VAT's principal position for its insufficiency in improving income distribution,which is not rigorous both in theory and policy practice.Therefore,China should accelerate the tax reform of VAT to ensure its dominant position in the tax system.