中国企业增值税税负压力的形成机理及化解路径

The Formation Mechanism and Resolution Path of the Tax Burden Pressure of Chinese Enterprises’Value-Added Tax

增值税作为典型的间接税,理论上可以通过层层转嫁最终由消费者承担,但对于多数中国企业而言,增值税却成为税负压力最大的税种。企业增值税税负压力的大小不仅取决于企业承担了多少增值税,还取决于企业对增值税的承受能力。从理论和现实来看,增值税主要通过加大企业盈利压力和支付压力两个渠道引发企业税负压力。在各级政府深入推进减税降费背景下,进一步降低增值税税率、扩大增值税进项税额抵扣范围、降低增值税留抵退税门槛、取消附加于增值税的各项税费附加以及增强企业对增值税的税负转嫁能力和税负承受能力,是降低企业增值税税负压力、提升企业减税获得感的重要路径。

As a typical indirect tax, VAT can theoretically be passed on layer by layer and ultimately borne by consumers, but for Chinese enterprises, VAT has become the most stressful tax. The tax burden pressure of the enterprises’ VAT depends not only on the value-added tax that the enterprise actually bears, but also on the ability of the enterprise to bear the value-added tax. From the theoretical and practical point of view, VAT causes enterprises’ tax burden pressure by increasing the profit pressure and payment pressure of the enterprises. In the context of government’s in-depth promotion of tax reduction and fee reduction, it is an important way to reduce tax burden pressure of VAT and enhance sense of tax reduction by further reducing the VAT rate, expanding the VAT input tax deduction, reducing the VAT refund threshold, canceling the tax and surcharge attached to the VAT, and strengthening the enterprises’ ability to transfer and bear VAT.