基于公平视角的增值税制度设计与征管--兼论增值税的累进性

A Design of VAT System and Administration of VAT Collection based on Equity

传统观点认为,增值税作为流转税,一般具有累退性,缺乏公平。增值税累退的前提条件是采用了较为单一的比例税率和税负完全向前转嫁的假设。但实践中的增值税往往并非如此。我国现行增值税存在差别税率、税收优惠和征管差异,而且税负转嫁不确定。商品的供求弹性、经济交易的复杂性以及税收政策的变化,导致增值税的累进抑或累退,以及对收入分配的影响很难下定论。但增值税的设计必须具有政治上的可接受的分配效果,高收入群体理应负担更重的增值税,或者增值税必须伴随其他税收或社会转移支付体系,来实现社会公平。

VAT(Value-Added Tax), as a turnover tax, is traditionally deemed to be regressive and lack of fairness. The prerequisite for VAT regression is the assumption that a relatively simple proportionate tax rate and tax burden are completely shifting forward, but often this is not the case in practice. The current VAT in China features different tax rates, tax incentives and tax collection and management, as well as uncertain tax burden transfer. The elasticity of supply and demand of commodities, the complexity of economic transactions, and changes in tax policies result in the progressivity or regressivity of VAT and difficult determination of the impact on income distribution. However, the design of VAT should produce a politically acceptable distribution effect to make high-income groups bear more, or the VAT should work with the other tax or social transfer payment systems to achieve social equity.