增值税税制优化设计：从生产环节征税到消费环节征税

An Optimal Design of the VAT System: From Taxation in Production Link to Taxation at Consumption Point

本文通过分析当前生产环节增值税存在的弊端以及国外增值税实施概况,认为我国推行消费环节增值税具备现实的需要和条件。消费环节增值税主张仅在最终消费环节征税,利用白字发票和蓝字发票可以妥善处理一般业务、特殊事项与特殊业务。本文认为,推行消费环节增值税可以最大程度消除当前生产环节增值税弊端、改善一般纳税人税负,且税收征管过渡变动小,可行性较强。

This paper analyzes the shortcomings of the current VAT in production link and the general situations of its implementation abroad. The paper argues that the implementation of VAT at consumption point is provided with realistic needs and conditions in China. The VAT at consumption point means that taxes should be levied only at the final consumption point, and white-character and blue-character invoices can be used to properly handle general business, special matters and special business. The paper believes that the implementation of VAT at consumption point can overcome the shortcomings of the current VAT in production link to the greatest extent, improving tax burden of General VAT Taxpayers, and cause small transitional changes in the tax collection and administration and strong feasibility.