增值税税率的经济学分析

Economic analysis of the tax rate for the added value tax

增值税的中性特征使其成为大多数国家的主要税种。税率是增值税课税要素的重要组成部分 ,是增值税中性的重要体现。税率的形式、税率的结构直接决定着增值税中性作用的发挥 ,从而对经济主体产生不同的影响。

The neutrality of the added value tax makes it a major tax category in most countries.The tax rate is the major part of the factors of levying added value taxes and the major reflection of its neutrality The form and the structure of the tax rate directly affect the function of the added value taxes,thus exerting different influence on the economic bodies.