优化我国制造业税收制度的政策建议——中外增值税、企业所得税比较与启示

Policy Suggestions on Optimizing China's Manufacturing Tax System: Comparison and Enlightenment of Chinese and Foreign Value-added Tax and Enterprise Income Tax

本文以OECD代表性国家的增值税和企业所得税为研究对象,对比分析中外增值税和企业所得税的税制差异。通过分税种收入/总税收额计算可知,中国增值税及企业所得税的税负水平明显高于OECD代表性国家。在总结国外增值税与企业所得税成功经验对我国启示的基础上,本文结合中国实际情况,提出了优化制造业税收制度的政策建议。

This paper takes the value-added tax and corporate income tax of representative countries of OECD as the research object,and compares the tax system difference between Chinese and foreign value-added tax and corporate income tax.According to the calculation of tax-disaggregated income/total tax amount,the tax burden of China’s value-added tax and corporate income tax is significantly higher than that of OECD representative countries.On the basis of summarizing the successful experience of foreign VAT and corporate income tax on China,this paper puts forward the policy suggestions on optimizing the manufacturing taxation system based on the actual situation in China.