摘要
在我国，增值税作为一种商品税，其对公平的贡献是很小的，因此，判断增值税只能依据其对效率的影响。目前，我国实行的生产型增值税对经济造成的无形损失，即税收超额负担更为严重，因此，研究和解决增值税问题有着重要意义。但分析中应注意：我国的市场机制不够完善；要实行什么样的税率一是效率要求，二是看是否有相关的税种相配合；推广增值税的适用范围。
The added-value tax acting as a commodity tax is playing a less important role in fairness in China. There- fore,judging the added-value tax should base on its efficiency. The present added-value tax of the Production model is producing a nonphysical loss, that is the over-loaded tax. Therefore, the problems on the added-value tax is neccs- sary to study and solve. But what kind of tax rate should be worked out when our market mechanism is imperfect? In my opinion,the answer is, efficiency the combination with the relative tax categories, and the scope of spreading the added-value tax.
出处
《税务与经济》
北大核心
2001年第6期31-33,共3页
Taxation and Economy
