“扩围”改革后引入双元增值税模式的探讨

Exploration of tax management scheme of dual VAT after VAT reform of expanding the taxation scope

我国当前的增值税"扩围"改革应解决地方财政和税务机构的设置问题。借鉴相关国际经验,依据消费性增值税目的地原则和我国增值税的定义,将双元增值税引入我国,并提出该模式下适合我国的跨省交易解决方案。从省内和跨省交易两个方面,以算例形式从理论上论证该模式在我国两级政府和两大税务机构之间运行的有效性,得出其能够作为我国增值税"扩围"改革后的征管模式的结论。最后,建议我国建立健全两大税收清算体系和增值税发票管理体系。

Setting of the local finance and tax authorities should be considered urgently in the current VAT reform ofexpanding the taxation scope of China. Based on international experience, the destination principle of consumption-typeVAT and its definition, the dual VAT is introduced to our country, a solution for the inter-provincial transaction issuggested. Illustrating which in the perspective of intra and inter provincial transaction, the authors theoretically provethat this mode can work effectively in our country between two levels of government and the two tax authorities bytaking examples and come to the conclusion that this mode can be used as one of the tax management schemes after thereform. Finally, establishing and improving tax liquidation system and VAT invoice system in China is proposed.