基于宏观视角的“营改增”效应分析

Effects of Replacing Business Tax with VAT: A Macro Perspective

从宏观视角切入,"营改增"效应可以归结为税制完善效应、减税减负效应、经济优化效应、改革促发展效应四大方面。具体而言,其税制完善效应主要体现在消除对劳务的税收歧视、更好体现税收中性原则、有效提高征管效率等方面;其减税减负效应可从税收视角与行业视角进行解读;其经济优化效应可总结为深化专业分工、优化产业结构、增进贸易出口;其改革促发展效应表现为倒逼分税制改革、推进税收立法进程。

From a macro perspective, this paper argues that replacing business tax with VAT can result in the improvement of tax system, tax cut and reduction of tax burden, economic optimization and reform-driven development. The effect of improvement of tax system is to eliminate the tax discrimination on service income, highlight tax neutrality and enhance tax administration efficiency. The effect of tax cut and tax burden reduction can be explained in tax and/or industry perspectives. The effect of economic optimization is to deepen specialization, optimize industrial structure and promote export. The effect of reform-driven development is to push forward the tax-sharing reform and tax legislation process.