增值税税率简并方案的设想、测算与分析——基于投入产出表分析法

On Simplification of the VAT Rates: Design, Measurement and Analysis

营改增全面推行以来,增值税征收范围逐步扩大至各行各业,完善了增值税的抵扣链条,使得服务业重复征税的现象得以缓解。然而,营改增也带来了增值税税率档次的增加,影响了增值税的中性特点。因此,税率简并成为后营改增时代增值税改革中的一大核心问题。本文结合现有相关研究和国外经验借鉴,设计税率简并方案,再通过投入产出表分析法,测算各增值税税率简并方案对我国各行业增值税税负以及增值税收入的影响,从而得出最优税率简并方案。

Since the reform of replacing business tax with VAT, the scope of value-added tax has been gradually expanded to all of the industries. By improving the deduction chain of VAT, the phenomenon of double taxation in the service industry has been alleviated. However, it has also brought about an increase in the number of VAT rates, which has affected its tax neutral characteristics. Therefore, the simplification of VAT rates has become a core issue. This paper aims to design a plan of simplification of VAT rates and calculates the impact of VAT income in China and VAT burden in various industries through the input-output table analysis method.