提高企业的纳税人意识——以探索流转税的性质和税负转嫁为切入点

Improvingenterprises'Taxpayer Awareness-to Explore the Nature of Turnover Taxes and Tax Shifting as a Starting Point

流转税作为一种重要且被大家熟知的税种,一般认为有价内税和价外税之分,且都有很强的转嫁性,从而导致纳税人和负税人的分离,消费者最终承担税负。但这些观点或没有看清税收的本质,或过于武断,将误导纳税人的税收意识,不利于科学立法。我们认为,增值税和其他流转税的性质一样,都是价内税;但企业纳税人和负税人身份是重合的,消费者被转嫁的税负仅限于企业为了弥补净利润在税负上的损失而在价格的涨幅中所实现的净利润。

Turnover tax is an important and well-known tax,which is classified into tax inclusive price and tax exclusive price.It has a strong shifting nature,leading to the separation of the taxpayer and the tax bearer and the consumers ultimately bearing the tax burden.However,these views mislead the taxpayers＇tax awareness and is negative to tax legislation because they either misunderstand the nature of tax or give an arbitrary conclusion.We believe that the VAT,as a tax inclusive price,bears the same nature of other turnover taxes.For the enterprises,the identity of taxpayer and tax bearer is coincided and the tax burden shifted to consumers is only confined to profit achieved in the price rising,which is previously decreased by tax.