全口径计算下中国间接税规模特征、国际比较及对策

Characteristics,International Comparison and Suggestions of China's Indirect Tax Scale Based on Full Calculating Ranges

目前间接税是中国税收收入的主要来源,而非税收入中专项收入和政府性基金也具有间接税的性质,属于"准间接税"。本文综合考虑"税"与"非税"因素,设定三个口径的间接税衡量指标,并对全口径间接税规模特征进行了分析;同时,利用国际货币基金组织提供的政府财政数据,对61个国家和地区的间接税及税制结构进行了国际比较。结果发现,中国小口径和中口径间接税规模基本符合世界发展规律,间接税总体规模在可控范围内;但是,大口径间接税规模明显高于其他国家,已经偏离世界经验水平。因此,从税制内部结构调整来看,协调间接税和直接税的比例关系,使间接税规模逐步趋于合理化是关键;从非税收入影响因素来看,要重视政府性基金对间接税税负的影响。

At present, indirect tax is the main resource of China＇s taxation, while non-taxation, such as special revenue and revenue of government funds, similar to indirect tax, can be defined as ＂semi-indirect tax＂. This paper takes factors of ＂tax＂ and ＂ non-tax＂ into consideration, measures three different ranges of indirect tax index and analyzed the relative scale of indirect tax is analyzed with the index. Moreover, indirect tax and tax system structure of 61 countries and areas are also compared according to IMF＇s Government Finance Statistics. The result indicates that China＇s indirect tax scale of small and middle ranges are controlled, in accordance with the world＇s trend ,while indirect tax scale of large range is obviously exceeding other countries and diverges from experienced level of the world. Thus, in the view of adjusting inner structure of tax system, it is the key that proportional relationship of indirect tax gradual reasonability of indirect tax scale;and in the view of non-tax burden must be paid attention seriously, so as to gradually reduce th and direct tax should be coordinated in order to get influence, effects of government funds on indirect tax e category and the scale of government funds.