增值税留抵规模、分布及成本估算

Some Thoughs on the Net VAT: Offset Size, Distribution and Cost Estimation

企业当期增值税进项税额大于销项税额将出现留抵。留抵导致企业资金占用、成本增加,扭曲企业经济活动,不利于对创新创业的激励和企业竞争力的提升。本文运用2010年和2011年企业税务调查数据,分析了留抵税额的规模和分布,研究发现,东部地区留抵规模最大,约占全国总体留抵的60%;留抵对资本密集型行业和初创企业的影响较大,铁路、船舶、航空航天和其他运输设备制造业等行业因留抵导致的额外增值税税负达到近8%。基于对留抵成因及其成本估算结果,本文建议:区别对待增值税留抵,对政策性因素导致的留抵给予补贴;对初创和特定行业的留抵实行退税制度;为减少大型集团对进项销项税额进行"安排"而造成的扭曲,应实行企业集团汇总纳税。

The net negative VAT will be used to offset the future tax liability, if the current input tax amount is greater than the current output tax. The net VAT to be offset takes up the capital, increasing the cost of the enterprises, and disturbs the economic order, and this discourages innovation and hurts the competitiveness of tax-paying firm. This paper uses the firm-level tax survey data in the year 2010 and 2011 to estimate the size and regional distribution of the net VAT to be offset. The paper finds that nearly 60% of the net VAT to be offset comes from the eastern region. Capital-intensive industries and startup companies are affected the most. Due to the net VAT to be offset, there is an 8% excess VAT burden for the manufacturers of railways, ships, aerospace and other transportation equipment. Based on the cause and estimation of the net VAT to be offset, the paper recommends dealing with the problem according to the specific situation. For example, subsidies will be given to those net negative VAT due to policy reasons, VAT refund will be granted to those startups and transportation industries, and collecting VAT on a consolidated basis for enterprise groups will be considered to reduce their planning on allocation of the input and output tax.