摘要
从世界各国实施增值税的实践来看 ,增值税有三种类型 :消费型、收入型、生产型 ,不同类型的增值税对财政收入、经济结构、投资规模、物价以及进出口贸易等所产生的效应也不相同。我国推行的是生产型增值税 ,存在重复征税、导致企业决策扭曲、与产业政策目标相违背等问题。从优化税制角度出发 ,需要将现行生产型增值税转换为消费型增值税。本文分析了增值税类型转换的风险与机会 ,并对转型提出了具体设想。
From the practices of countries all over the world,VAT has three types:consumption type,revenue type and production type.Different type of VAT has different effects on revenue,economic structure,investment scale,price as well as imports and exports.China adopts production type VAT,which causes repeated taxation,inappropriate decision of enterprices and violation of the target of industrial policy.From the view of optimizing the tax system,it is necessary to transfer present production type VAT to consumption type VAT.The article analyses the risks and opportunities of the transition and offers specific outline.
