增值税超速增长的微观机制分析

Research on the Micro-mechanism of Value Added Tax Growth Exceeded the Pace of GDP

本文基于企业的视角对增值税与GDP的增长机制进行了分析,本文认为企业缴纳增值税的增长速度与企业所创造的GDP的增长速度并非必然保持一致。在企业内部与外部都有使二者不一致的因素,原材料投产率、增值率、产品销售率、折旧以及外购机器设备等企业内部因素会在企业的生产过程当中使二者增速发生偏离。除企业内部因素外,统计数据的修正也会导致增值税与GDP增速前后不一。

This article analyzes the growth mechanism of the VAT and GDP, based on the view of enterprises. This paper thinks the growth rate of value added tax burden of an enterprise is not necessarily consistent with the growth rate of GDP which that enterprise created. Factors to make them inconsistent not only existed in the enterpri- ses internal but also in external. Internal factors such as raw material production rate, value added rate, the sales ratio, depreciation and purchase of machinery and equipment and so on, will make the growth rate of VAT and GDP different from each other. In addition to the internal factors, correction of statistical data can also change growth rate of VAT and GDP.